Perfect Auto Rentals sold one of its cars on January 1, 2019. Perfect had acquired the car on January 1, 2017, for $25,400. At acquisition Perfect assumed that the car would have an estimated life of 3 years and a residual value of $2,000. Assume that Perfect has recorded straight-line depreciation expense for 2017 and 2018. Required: Prepare the journal entry to record the sale of the car assuming the car sold for (a) $9,800 cash, (b) $7,100 cash, and (c) $11,500 cash. The company recorded the car as equipment