Blue Spruce Corp. owns equipment that cost $63,400 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated salvage value of $5,200 and an estimated useful life of 5 years. Prepare Blue Spruce Corp.s journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		Sold for $29,920 on January 1, 2020.
(b)		Sold for $29,920 on May 1, 2020.
(c)		Sold for $10,200 on January 1, 2020.
(d)		Sold for $10,200 on October 1, 2020.

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	(To record depreciation)
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	(To record sale of equipment)
(c)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(d)	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	(To record depreciation)
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	(To record sale of equipment)