Carla Vista Company owns equipment that cost $69,000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $5,400 and an estimated useful life of 5 years. Prepare Carla Vista 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 O for the amounts.) (a) Sold for $33,160 on January 1, 2022. (b) Sold for $33,160 on May 1, 2022 (c) Sold for $10,700 on January 1, 2022. (d) Sold for $10,700 on October 1, 2022. No. Account Titles and Explanation (a) Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal of Plant Assets Debit 33160 38160 Credit 69000 2320