Pryce Company owns equipment that cost $72,750 when purchased on January 1, 2012. It has been depreciated using the straight-line method based on estimated salvage value of $9,000 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. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125.)

(a)		Sold for $39,250 on January 1, 2015.
(b)		Sold for $39,250 on May 1, 2015.
(c)		Sold for $10,470 on January 1, 2015.
(d)		Sold for $10,470 on October 1, 2015.

A.

Account Titles and Explanation	Debit	Credit

B.

(To Record Depreciation)

(To record sale of equipment)

C.

D.

(To Record Depreciation)

(To record sale of equipment)