Garcia Company owns equipment that cost $76,800, with accumulated depreciation of $40,800. Record the sale of the equipment under the following three separate cases assuming Garcia selis the equipment for (1) $47,000 cash. (2) $36,000cash, and (3)$31,000cash. A Record the sale of equipment assuming Garcia sells the equipment for $47,000 cash. B Record the sale of equipment assuming Garcia sells the equipment for $36,000 cash. C Record the sale of equipment assuming Garcia sells the equipment for $31,000 cash