Huang Furniture Company showed the following adjusted account balances on September 30, 2020:

Equipment ................................................................................................... $ 56,000
Accumulated depreciation, equipment ................................................... 39,000
Machinery..................................................................................................... 109,000
Accumulated depreciation, machinery .................................................... 96,000
Delivery truck .............................................................................................. 48,000
Accumulated depreciation, delivery truck................................................ 33,000
Furniture ...................................................................................................... 26,000
Accumulated depreciation, furniture ....................................................... 21,000

Prepare the entries to record the following on October 1, 2020:

a. Equipment was sold for cash of $17,000.

b. Machinery was sold for cash of $27,000.

c. Delivery truck was sold for cash of $11,000.

d. Furniture was given to a charity.