16 of 16 < < > View Policies -/8 E : Current Attempt in Progress Blossom Company owns equipment that cost $80,600 when purchased on January 1, 2022. It has been depreciated using the straight- line method based on an estimated salvage value of $6,200 and an estimated useful life of 5 years. Prepare Blossom Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) Sold for $38,440 on January 1, 2025. (b) Sold for $38,440 on May 1, 2025. (c) Sold for $13,640 on January 1, 2025. (d) Sold for $13,640 on October 1, 2025. ACE No. Account Titles and Explanation Debit Credit O ALL (a) (b) (To record depreciation) (c) (To record sale of equipment) FO (d) (To record depreciation) (To record sale of equipment) Qu AG Q 70 Ac Q Ac A Q At A A A C A A A