Recording Error Corrections Related to Equipment On April 1, 2021, the following 2020 errors were discovered after the 2020 financial statements were issued. a. Equipment purchased on January 1, 2020, with a cost of $28,000, salvage value of $1,680, and useful life of 8 years was incorrectly expensed as maintenance cost. The company uses the straight-line method to depreciate all equipment. b. In 2020, fully depreciated equipment with an original cost of $35,000 and no salvage value was sold for $2,800. The company's entry for the sale was a debit to Cash for $2,800 and a credit to Equipment for $2,800. C. Equipment purchased on June 30, 2020, with a cost of $91,000, salvage value of $6,300 and a useful life of 8 years was incorrectly entered into the depreciation system as having a useful life of 18 years. Required Prepare entries to correct each of the errors a, b, and c, discovered in 2021. Ignore income taxes. Note: Round your final answer to the nearest whole dollar. For example, enter 502 for 502.4 and enter 503 for 502.5. Note: Record your credit accounts in alphabetical order using the first letter of the account name. a. Account Name Dr. Cr. Date Jan. 1, 2021 b. Date Jan. 1, 2021 Account Name Dr. Cr. C. Account Name Dr. Cr. Date Jan. 1, 2021