Pryce Company owns equipment that cost $60,000when purchased on January 1, 2017. It has been depreciated using the straight-line method based on estimated salvage value of $3,000and an estimated useful life of5years.

Make Pryce Company's journal entries to record the sale of the equipment in these four independent situations.(Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)Sold for $29,200on January 1, 2020.

(b)Sold for $29,200on May 1, 2020.

(c)Sold for $10,000on January 1, 2020.

(d)Sold for $10,000on October 1, 2020.

No. Account Titles and Explanation Debit Credit

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

(To record depreciation)

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

(To record sale of equipment)

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

(To record depreciation)

? ? ? ?

? ? ? ?

? ? ? ?

? ? ? ?

(To record sale of equipment)