List of Accounts Pryce Company owns equipment that cost $55,350 when purchased on January 1, 2012. It has been depreciated using the straight-line method based on estimated salvage value of $9,500 and an estimated useful life of 5 years. Prepare Pryce Company's journal entries to record the sale of the equipment in these four independent situations. (If no entry is required, select "No entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to o decimal places, e.g.125.) (a) Sold for $28,510 on January 1, 2015. (b) Sold for $28,510 on May 1, 2015. (c) Sold for $10,090 on January 1, 2015. (d) Sold for $10,090 on October 1, 2015. Exercise 9-10 Debit Credit No. Account Titles and Explanation (a) (b) (To record depreciation) Accounts Payable Accounts Receivable Accumulated Depletion Accumulated Depreciation-Buildings Accumulated Depreciation Equipment Advertising Expense Allowance for Doubtful Accounts Amortization Expense Bad Debts Expense Buildings Cash Coal Mine Copyrights Cost of Goods Sold Depletion Expense Depreciation Expense Equipment Franchises Gain on Disposal of Plant Assets Goodwill Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Inventory Land Land Improvements Loss on Disposal of Plant Assets Maintenance and Repairs Expense No Entry Notes Payable Notes Receivable Ore Mine Other Operating Expenses Patents Prepaid Insurance Rent Revenue Research and Development Expense Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Unearned Rent Revenue (To record sale of equipment) (0) (d) (To record depreciation) (To record sale of equipment)