Bramble Company owns equipment that cost $$109,000$ when purchased on January $1,2019.$ It has been depreciated

using the straight$-$line method based on an estimated salvage value of $$10,900$ and an estimated useful life of $5$ years.

Depreciation expense adjustments are recognized annually.

Instructions:

Prepare Bramble 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 isrequired,select $"$No Entry"

for the account titles and enter $0$ for the amounts.$)$

$($a$)$ Sold for $$65,000$ on January $1,2022.$

$($b$)$ Sold for $$65,000$ on April $1,2022.$

$($c$)$ Sold for $$23,000$ on January $1,2022.$

$($d$)$ Sold for $$23,000$ on September $1,2022.$

$($e$)$ Repeat $($a$),$ assuming Bramble uses double$-$declining balance depreciation.

$($f$)$ Repeat $($c$),$ assuming Bramble uses double$-$declining balance depreciation.