Pryce Company owns equipment that cost $68,900 when purchased on January 1, 2017. It has been depreciated using the straight- line method based on estimated salvage value of $5,600 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 O decimal places, eg.125. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) (b) (d) 3296 Sold for $32,980 on January 1, 2020. Sold for $32,980 on May 1, 2020. (c) Sold for $10,600 on January 1, 2020. Sold for $10,600 on October 1, 2020. No. Account Titles and Explanation (a) (b) Debit Credit