Blue Company owns equipment that cost $133.000 when purchased on January 1, 2019. It has been depreciated using the straightline method based on an estimated salvage value of $13,300 and an estimated useful life of 5 years. Depreciation expense adjustments are recognized annually. Instructions: Prepare Blue 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. (Credit account titles are automatically indented when the amount is entered. Do not indent manually, List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) (a) Sold for $81.000 on January 1.2022 (b) Sold for $81,000 on April 1.2022. (c) Sold for $28,500 on January 1,2022 (d) Sold for $28,500 on September 1,2022. (e) Repeat (a), assuming Blue uses double-declining balance depreciation. (0) Repeat (c), assuming Blue uses double-declining balance depreciation. Accumulated Depectiation-Equiprent Gain on Disposal of Plant Assets Equipment (b) Depreciation Expenst 5,985 5,985 Accumuiated Depreciation-Equigment 5.985 (To record depreciation) Cash 81.000 Accurnulated Depredation Equapment Gainon Priposal be plant Assets 25,805 Equipment (To record sale of Equipment) (c) (citith) 28,500 Accuriulated Depreciation Equipment Accumulated Depreciation Enuipment Loss on Disposal of Plant Assets 16.719 Equipment (d) Depreciation Expense 15,961 Aecumulated Depreciation Equigment 15,961 (To record depreciation) Cath 24500 Acciumitated Depreciation Equipment Lasson Dispoial of Piant Assets 16.719 Equpment (To record sale of Equipment) (e) Accurnulated Depreciston-Eguipment Lossen Disposal of Plant Acsets 16,719 Equipment (To record sale of Equipment) (e) (f)