Garcia Co. owns equipment that cost $79,200, with accumulated depreciation of $42.000. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (l) $48,800 cash, (2)$37,200 cash, and (3) $32,100 cash. View transaction list ook Journal entry worksheet A B C -nces Record the sale of equipment assuming Garcia sells the equipment for $48,800 cash Note: Enter debits before credits. Transaction General Journal Debit Credit Next