Pryce Company owns equipment that cost $65,100 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on estimated salvage value of $3,400 and an estimated useful life of 5 years. Prepare 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 too decimal places, eg. 125. If no entry is required, select "No Entry" for the account tities and enter for the amounts.) (a) Sold for $32,020 on January 1, 2020. b) Sold for $32,020 on May 1, 2020, c) Sold for $11,000 on January 1, 2020. id) Sold for $11,000 on October 1, 2020 Debit Credit 32020 37020 No. Account Titles and Explanation (a) Cash Accumulated Depreciation Equipment Equipment Gain on Disposal of Plant Assets (b Depreciation Expense 65 4113 Accumulated Depletion (To record depreciation) Cash 32020 41133 65 t Accumulated Depletion Equipment Gain on Disposal of Plant Assets (To record sale of equipment) Cash Accumulated Depreciation Equipment Loss on Disposal of Plant Assets (c 11000 37020 Equipment Depletion Expense Accumulated Depreciation Equipment (To record depreciation) Cash Accumulated Depreciation Equipment Equipment Gain on Disposal of Plant Assets (To record sale of equipment)