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 dutomatically 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. No. Account Titles and Explanation (a) Debit Credit