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 estimated salvage value of $13,600 and an estimated useful life of 5 years. 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. (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. (0) Repeat (c), assuming Blossom uses double-declining balance depreciation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries) Date Account Titles and Explanation Debit Credit (a) (b) (To record depreciation)