Blossom Company owns equipment that cost $84,000 when purchased on January 1. 2019. It has been depreciated using the straightline method based on an estimated salvage value of $24,000 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. (Credit account tities are outomatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts.) (a) Sold for $49,000 on January 1,2022. (b) Sold for $49,000 on May 1,2022. (c) Sold for $23,000 on January 1,2022 (d) Sold for $23,000 on October 1, 2022