Pryce Company owns equipment that cost $65,100when purchased on January 1, 2014. It has been depreciated using the straight-line method based on estimated salvage value of $3,400and an estimated useful life of5years.

Prepare Pryce Companys 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 $32,020 on January 1, 2017.
(b)	Sold for $32,020 on May 1, 2017.
(c)	Sold for $11,000 on January 1, 2017.
(d)	Sold for $11,000 on October 1, 2017.