Office equipment was purchased on January 2, 2006 for $170,000, with an estimated life of 8 years and a residual value of $10,000. It is sold on June 30, 2012 for $60,000 cash. (Assume all appropriate entries for depreciation had been made for the first six years of use - 2006 through 2011, but not for the half year in 2012.) Journalize the following entries: (a) Journalize the depreciation for the one-half year prior to the sale, using the straight-line method. (b) Journalize the sale of the equipment. Format: Use the Chart of Accounts to enter correct account name. Enter debits and credits as whole numbers WITH COMMAS, but NO DECIMALS OR DOLLAR SIGNS