Perfect Auto Rentals sold one of its cars on January $1.$ Perfect had acquired the car $2$ years earlier for $$23,400.$ At acquisition, Perfect assumed that the car would have an estimated life of $3$ years and a residual value of $$3,000.$ Assume that Perfect had properly used the straight$-$line depreciation method in previous years.

Required:

Prepare the journal entry to record the sale of the car assuming the car sold for $($a$)$ $$9,800$ cash, $($b$)$ $$7,500$ cash, and $($c$)$ $$11,500$ cash. The company recorded the car as equipment.