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Pryce Company owns equipment that cost 567,200 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on estimated salvage value of $5,000 and an estimated useful life of 5 years. Prepare Pryce Company's 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 o for the amounts.) (a) Sold for $32,320 on January 1, 2020. (b) Sold for $32,320 on May 1, 2020. (c) Sold for $10,400 on January 1, 2020. (d) Sold for $10,400 on October 1, 2020. No. Account Titles and Explanation Debit Credit (a) Cash X Accumulated Depreciation-Equipment Equipment IX Gain on Disposal of Plant Assets (b) Depreciation Expense Accumulated Depreciation Equipment (To record depreciation) Cash Accumulated Depreciation-Equipment DO Equipment (To record sale of equipment) (c) Loss on Disposal of Plant Assets (d) UUUUUUUUUU (To record depreciation) (To record sale of equipment)