Blossom Company owns equipment that cost $$136,000$ when purchased on January $1,2019.$ It has been depreciated using the

straight$-$line method based on an estimated salvage value of $$13,600$ and an estimated useful life of $5$ years. Depreciation expense

adjustments are recognized annually.

Instructions:

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

depreciation on assets disposed of at time of sale. $($Credit account titles are automatically indented when the amount is entered. Do not

indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the

amounts.$)$

$($a$)$ Sold for $$83,000$ on January $1,2022.$

$($b$)$ Sold for $$83,000$ on April $1,2022.$

$($c$)$ Sold for $$29,000$ on January $1,2022.$

$($d$)$ Sold for $$29,000$ on September $1,2022.$

$($e$)$ Repeat $($a$),$ assuming Blossom uses double$-$declining balance depreciation.

$($f$)$ Repeat $($c$),$ assuming Blossom uses double$-$declining balance depreciation.