Pryce Company owns equipment that cost $66,600when purchased on January 1, 2014. It has been depreciated using the straight-line method based on estimated salvage value of $3,300and an estimated useful life of5years. Prepare Pryce Companys journal entries to record the sale of the equipment in these four independent situations.

(a)Sold for $32,980 on January 1, 2017.(b)Sold for $32,980 on May 1, 2017.(c)Sold for $10,000 on January 1, 2017.(d)Sold for $10,000 on October 1, 2017.