The following are independent situations.

Faster Company purchased equipment in 2015 for $104,000 and estimated an $8,000 salvage value at the end of the equipment's 10-year useful life. At December 31, 2021, there was $67,200 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2022, the equipment was sold for $21,000. A-Indicate the accounts increased/decreased to remove the equipment from the records of Faster Company on March 31, 2022.

No.	Account Titles and Explanation	Increase/Decrease	Amount
1.	enter an account title to record depreciation expense for the first 3 months of 2014	select an option IncreaseDecrease	$enter a dollar amount
	enter an account title to record depreciation expense for the first 3 months of 2014	select an option IncreaseDecrease	$enter a dollar amount
	(To record depreciation expense for the first 3 months of 2014)
2.	enter an account title to record sale of equipment	select an option IncreaseDecrease	$enter a dollar amount
	enter an account title to record sale of equipment	select an option IncreaseDecrease	$enter a dollar amount
	enter an account title to record sale of equipment	select an option IncreaseDecrease	$enter a dollar amount
	enter an account title to record sale of equipment	select an option IncreaseDecrease	$enter a dollar amount
	(To record sale of equipment)

Lewis Company sold equipment for $11,000. The equipment originally cost $25,000 in 2019 and $6,000 was spent on a major overhaul in 2022 (charged to the Equipment account). Accumulated Depreciation on the equipment to the date of disposal was $20,000. B-Indicate the accounts increased/decreased to record the disposition of the equipment.

Account Titles	Increase/Decrease	Amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount

Selby Company sold equipment that had a book value of $13,500 for $15,000. The equipment originally cost $45,000 and it is estimated that it would cost $57,000 to replace the equipment. C-Indicate the accounts increased/decreased to record the disposition of the equipment.

Account Titles	Increase/Decrease	Amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount
enter an account title	select an option IncreaseDecrease	$enter a dollar amount