Beka Company owns equipment that cost $56,260 when purchased on January 1, 2008. It has been depreciated using the straight-line method based on estimated salvage value of $4,800 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 $31,876 on January 1, 2011.

Sold for $31,876 on May 1, 2011.

Sold for $10,120 on January 1, 2011.

Sold for $10,120 on October 1, 2011.