Garcia Company owns equlpment that cost $77,600, with accumulated depreciation of $41,200. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (T) $47,600 cash, (2) $36,400 cash, and (3)$31,300 cash Journal entry worksheet Record the sale of equlpment assuming Garcia sells the equipment for $47,600 cash. Notesi Enter debits before credits. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment (2) $36,400 cash, and (3)$31,300 cash. Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $36,400 cash. Note: Enter debits before credits. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (2) $36,400 cash, and (3) $31,300 cash. Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $31,300 cash. Note: Enter debits before credits