Beka Company owns equipment that cost $55,610 when purchased on January 1, 2008. It has been depreciated using the straight-line method based on estimated salvage value of $3,260 and an estimated useful life of 5 years.

Prepare Beka Company's journal entries to record the sale of the equipment in these four independent situations.

Sold for $32,410 on January 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. Round answers to 0 decimal places, e.g. 125.) Account/Description Debit Credit

Sold for $32,410 on May 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. Round answers to 0 decimal places, e.g. 125.) Account/Description Debit Credit (To update depreciation)

Sold for $10,410 on January 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. Round answers to 0 decimal places, e.g. 125.) Account/Description Debit Credit

Sold for $10,410 on October 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. Round answers to 0 decimal places, e.g. 125.) Account/Description Debit Credit (To update depreciation)