Noble Company has a equipment that originally cost $73,000. Depreciation has been recorded for six years using the straight-line method, with a $9,000 estimated salvage value at the end of an expected eight-year life. After recording depreciation at the end of six years, Noble sells the equipment. Prepare the journal entry to record the equipments sale for (Round to the nearest dollar):

a.	$35,000	cash
b.	$25,000	cash
c.	$22,000	cash