Garcia Co. owns equipment that cost $83,200, with accumulated depreciation of $44,000. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $51,800 cash. (2) $39,200 cash, and (3) $34,100 cash. View transaction list Journal entry worksheet A B C Record the sale of equipment assuming Garcia sells the equipment for $51,800 cash. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal