Blossom Company owns equipment that cost $$66,600$ when purchased on January $1,2019.$ It has been depreciated using the straight$-$line method based on estimated salvage value of $$3,300$ and an estimated useful life of $5$ years.

Prepare Blossom Company's journal entries to record the sale of the equipment in these four independent situations. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$($a$)$ Sold for $$32,980$ on January $1,2022.$

$($b$)$ Sold for $$32,980$ on May $1,2022.$

$($c$)$ Sold for $$10,000$ on January $1,2022.$

$($d$)$ Sold for $$10,000$ on October $1,2022$