Exercise 9-10 Pryce Company owns equipment that cost $65,000 when purchased on January 1, 2016. It has been deprecated using the straight-line method based on an estimated salvace value of $5,000 and an estimated useful fe of 5 years. Accumulated deprecation was last adjusted on December 31, 2018 Prepare Pryce Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered Do not indent manually. Round answers to decimal places, e.g. 125. If no entry is required, select "No Entry for the account titles and enter for the amounts.) (a) (6) (c) (d) Sold for $31,000 on January 1, 2019 Sold for $31,000 on May 1, 2019. Sold for $11,000 on January 1, 2019 Sold for $11,000 on October 1, 2019. No. Account Titles and Explanation (To record depreciation) (To record sale of equipment) (C) (d) (To record depreciation) (To record sale of equipment)