Scenario 1: On Jan 1, 2020, Krazy Kelli's Furniture Warehouse sells office furniture for $31.000 cash. The office furniture originally cost $65,000 when purchased on January 1, 2015. Depreciation is recorded by the straight- line method over 10 years with no salvage value. Scenario 2: MaiTai's Furniture Emporium has an old delivery van that cost $36,000, and has accumulated depreciation of $17,000. MaiTai's Furniture Emporium sells the delivery van for $20,000 cash. Record the sale entry under each scenario (5 points each)