Carla Vista Company owns equipment that cost $70,200 when purchased on lanuary 1, 2019, It has been depreciated using the straight-line method based on estimated salvage value of $4,680 and an estimated useful life of 5 years. Prepare Carla Vista Compary's journalentries to record the sale of the equipment in these four independent situations: (Ust all debit entries before credlt entries, Crodit account tieles are outamatically indented when amount is entered. Do not indent manualik if no entry is required, seled "No Entry" for the account titkes and enter O for the amounts). (a) Sold for $34,312 on January 1,2022 (b) Sold for 534,312 on May 1,2022 (c) Sold for 310.500 on January 1, 2022 . (d) Sold for $10,500 on October 1,2022. (To record depreciation) Equpbent Soles fovenie? 779 (To record sale of equipment) (c) (d) (Torecord depreciation)