Complete the problem below using these accounts as needed: PLEASE NOTE: You must enter the account names exactly as written above and all whole dollar amounts will be with "\$" and commas as needed (i.e. \$12,345). If no account name or DR/CR is needed, please use "None" and if no dollar amount is needed, please use "\$0" - no quotation marks for either. You are to refer to the examples in the text for the proper order of the accounts. Garcia Co. owns equipment that costs $76,800, with accumulated depreciation of $40,800. Garcia sells the equipment for cash. Record the journal entry for the sale of the equipment if Garcia were to sell the equipment for the following amounts: - Sold equipment for $47,000 cash: - Sold equipment for $36,000 cash: - Sold equipment for $31,000 cash