Pryce Company owns equipment that cost $72,200 when purchased on January 1, 2014. It has been depreciated using the straight-line method based on estimated salvage value of $4,500 and an estimated useful life of 5 years. 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 $35,620 on January 1, 2017.
(b)		Sold for $35,620 on May 1, 2017.
(c)		Sold for $10,500 on January 1, 2017.
(d)		Sold for $10,500 on October 1, 2017.

Brief Ex rets 10-15 Exercise 10-10 Fryc Campany anns equipment that cost $72,200 when purchased on January 1r 20:4. It has been deoreciated using the straight-line method based on estimated salvage value of $4,520 and an estimated usarul lire of 5 vears. yce Company joi of the equip tically indented who ually. Round -g-125. ntry is No Entry a) said rer 35,620 January l, 2017. Skil $35,620 Sold for s 13,503 er isnuary 1, 2017. S Sold for No, Account and Explanation rd depre decimal places