#6: worth 14 points (1 pt for each correct account name for a total of 13 pts: 5 pts for correct calculations of depreciation expenses and gains/losses) Blossom Company owns equipment that cost $56,000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $8,000 and an estimated useful life of 4 years. Prepare Blossom Company's journal entries to record the sale of the equipment in these four independent situations. 1. Sold for $32,000 on January 1, 2022. 2. Sold for $43,000 on July 1, 2022. (record depreciation to date then the sale) 3. Sold for $19,000 on January 1, 2022. (1) (2) (3)