Can you show the work and where you are getting the answers from? thank you

Pharoah Company owns equipment that cost $66,000 when purchased on January 1, 2019. It has been depreciated using the straight- line method based on estimated salvage value of $4,500 and an estimated useful life of 5 years. Prepare Pharoah Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) (a) (b) Sold for $31.900 on January 1, 2022 Sold for $31,900 on May 1, 2022. Sold for $10,200 on January 1, 2022. Sold for $10,200 on October 1, 2022. (c) (d) No. Account Titles and Explanation Debit Credit (a) (b) (To record sale of equipment) (c) d (d) (To record depreciation) - (To record sale of equipment)