Blossom Manufacturing owns equipment that cost 66,000 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated residual valuc of 4,500 and an estimated useful life of 5 years. Prepare Blossom's journal entries to record the sale of the equipment in these four independent situations. (Credit occount titles are automatically indentyd when amount is entered. Do not indent manually.) No, Account Titles and Explanation (a) Cash \begin{tabular}{l} Debit \\ \hline 41000 \\ \hline \end{tabular} Accumulated Deyreciation-Fquipenent 39600 Equipment Gain on Disposal of Plant Assets (b) Depletion Expense 4400 Accumulated Depreciation. Equipment (To record depreciation) Cash 41000 Accumulated Depreciation-Equipment 41000 Equipment 66000 (c) Cish 10200 Accumulated Depreciation Equigment 39600 Loss an Dispessal of Plant Assets 16200 Equiperient (d) Depletion Experse 9900 Acrumulated Depreciation- Equigment (To record depreciation) Cash 10200 Accumulated Depreciation-Equipment 49500 Loss on Disposal of Mant Assets 6300 Equipment Waructord sale of eriuinment