D Question 31 2 pts What is the journal entry if I sell equipment for $20,000. The cost of the equipment was $50,000 and the accumulated depreciation for the equipment is $25,000? Credit cash, credit accumulated depreciation, debit equipment and debit loss on sale. Debit cash, debit accumulated depreciation, credit equipment and credit gain on sale. Debit cash, credit accumulated depreciation, debit equipment and credit loss on sale. Debit cash, debit accumulated depreciation, credit equipment and debit loss on sale Question 32 2 pts What is the journal entry to record the sale of a bond with a discount? Credit cash, debit bond payable and credit bond discount Debit cash, debit bond payable and credit bond discount Debit cash, credit bond receivable and debit bond discount Debit cash, credit bond payable and debit bond discount Question 33 2 pts What are 2 factors to consider when valuing a bond at par? The future value of periodic interest payments and the present value of the single payment of the bond The present value of periodic interest payments and the present value of the single payment of the bond The market rate of the bond and the future value of periodic interest payments The coupon rate of the bond and the present value of the market rate. Question 34 2 pts What is the accumulated depreciation at the end of the second year if I purchase a 5-year asset for $150,000 on January 1 and depreciate it using straight-line depreciation? The salvage value of the asset is $30,000. $60,000 $55,000 $48,000 $30,000