Requirement - 1. Record the disposition of the equipment assuming the following independent situations: a. Sarsfield discarded the equipment, receiving $0. b. Sarsfield sold the equipment for $33,500 cash. C. Sarsfield traded the equipment in on a new piece of equipment costing $68,000. Sarsfield was granted a(n) $35,500 trade-in allowance for the old equipment and paid the difference in cash. d. Sarsfield traded the equipment in on a new piece of equipment costing $60,000. Sarsfield was granted a $26,500 trade-in allowance for the old equipment and signed a note payable for the difference. Sarsfield, Inc. had a plece of equipment that cost $66.000 and had accumulated depreciation of $35,000 Read the requirement a Sarsfield discarded the equipment receiving SO. (Record debits first, then credits. Exclude explanations from all oumaltres) Journal Entry Date Accounts Debit Credit a b. Sarsfield sold the equipment for $33.500 cash Journal Entry Accounts Date Debit Credit b. Sarsfield traded the equipment in on a new plece of equipment costing $68,000 Sarsfield was granted a $35,500 trade in allowance for the old equipment and paid the difference in cash Journal Entry Accounts Date Debit Credit C c. Sartield traded the equipment in on a new piece of equipment costing $68,000 Sarsfield was granted #335,500 trade in allowance for the old equipment and poldre afference in Journal Entry Accounts Date Debit Credit G d. Sarsfield traded the equipment in on a new piece of equipment costing 560,000 Sarsfield was granted a $26.500 trade in lowance for me and eapment and signed a note for the difference Journal Entry Accounts Date Debit Credit d