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.

a. Record the sale of equipment assuming Garcia sells the equipment for $51,800 cash.

b. Record the sale of equipment assuming Garcia sells the equipment for $39,200 cash.

c.. Record the sale of equipment assuming Garcia sells the equipment for $34,100 cash.