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Your answer is partially correct. Try again. Pryce Company owns equipment that cost $65,000 when purchased on January 1, 2014. It has been depreciated using the straight-line method based on estimated salvage value of $5,000 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 $31,000 on January 1, 2017 (b) Sold for $31,000 on May 1, 2017 (c) Sold for $11,000 on January 1, 2017, (d) Sold for $11,000 on October 1, 2017 No. Account Titles and Explanation Debit Credit () Cash 31000 36000 Equipment ain on Disposal of Plant (b) Cash 31000 (To record depreciation) Equipment Gain on Disposal of Plant Assets (To record sale of equipment) 11000 36000 Loss on Disposal of Plant 18000 Equipment L65000