ta V-IV Vispusai I assets LUR Sarcia Co. owns equipment that cost $81,600, with accumulated depreciation of $43,200. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $50,600 cash. 2) $38,400 cash, and (3) $33,300 cash View transaction list Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $50,600 cash. Note: Enter debits before credits. Transaction General Journal D ebit Credit