Garcia Company owns equipment that cost $82,000, with accumulated depreciation of $43,400. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $50,900 cash, (2) $38,600 cash, and (3) $33,500 cash. View transaction list Journal entry worksheet A B C Record the sale of equipment assuming Garcia sells the equipment for $50,900 cash. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit View general journal Record entry Clear entry