Garcia Co. owns equipment that cost $79,600, with accumulated depreciation of $42,200. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $49,100 cash, (2) $37,400 cash, and (3) $32,300 cash. View transaction list Journal entry worksheet Record the sale of equipment assuming Garda sells the equipment for $49,100 cash. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general Journal