Pryce Company owns equipment that cost $67.200 when purchased on January 1, 2017. It has been depreciated using the straight- line method based on estimated salvage value of $5,000 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 to decimal places, eg. 125. no entry is required, select "No Entry" for the account titles and enter for the amounts.) (a) Sold for $32,320 on January 1, 2020. (b) Sold for $32.320 on May 1, 2020. (c) Sold for $10,400 on January 1, 2020. (d) Sold for $10,400 on October 1, 2020, Debit Credit No. Account Titles and Explanation (a) (b) (To record depreciation) (To record sale of equipment) (c) (d) (To record depreciation) (d) (To record depreciation) (To record sale of equipment) Pina Colada Company sells equipment on September 30, 2020, for $18.900 cash. The equipment originally cost 573,100 and as of January 1, 2020, had accumulated depreciation of $41,800. Depreciation for the first 9 months of 2020 ks 55.650. Prepare the journal entries to (a) update depreciation to September 30, 2020, and (b) record the sale at the equipment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is requlred, select "No Entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b)