Secada Ltd. had the following independent property, plant and equipment Sales during 2020 Sale 1: Secada purchased equipment in 2013 for $120,000 and estimated a $12,000 residual value at the end of the equipment's 10-year useful life. At December 31. 2019, there was $75,600 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2020, the equipment was sold for $28.000. Sale 2: Secada sold a high-speed cutting machine for $10,000 on July 31, 2020. The machine originally cost $38,000 on January 1, 2012. It was estimated that the machine would have a useful life of 12 years with a residual value of $2,000, and the straight-line method of depreciation was used. Sale 3: Secada sold equipment that had a carrying amount of $3,500 for $5,200. The equipment originally cost $12.000 and it is estimated that in today's market it would cost $15,000 to replace the equipment. Required: Provide the necessary journal entries to record the 2020 depreciation and the sale of each of the long-term assets as described above. Secada's fiscal year end is December 31 and no entries have yet been made for the above transactions