Exercise 9-10 Your answer is partially correct. Try again. Pryce Company owns equipment that cost $66,800 when purchased on January 1, 2014. It has been depreciated using the straight-line method based on an estimated salvage value of $4,000 and an estimated useful life of 5 years. Prepare Pryce Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) (a) Sold for $32,680 on January 1, 2017. (b) Sold for $32,680 on May 1, 2017 (c) Sold for $10,200 on January 1, 2017. (d) Sold for $10,200 on October 1, 2017. No. Account Titles and Explanation Debit Credit (a) Tcasth 32680 Accumulated Depreciation 66800 Equipment 3560 Gain on Disposal of Pla 32680 (b) TTCash 41867 Accumulated Depreciation