Vance Company purchased equipment in 2016 for $130,000 and estimated a $10,000 salvage value at the end of the equipments 12-year useful life. At December 31, 2022. there was $70,000 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2023, the equipment was sold for $28,000. Prepare all appropriate journal entries to remove the equipment from the blocks of Vance Company on March 31, 2023. (b) Gorman Company sold a machine for $5,000. The machine originally cost $50,000 in 2016. Accumulated Depreciation on the machine to the date of disposal was $35,000 Prepare the appropriate journal entry to record the disposal of the machine. (c) Company sold office equipment that had a book value of $5,000 for $7, 500. The office equipment originally cost $20,000 and it is estimated that it would cost $24,000 to replace the office equipment. Prepare the appropriate journal entry to record the disposal of the office equipment