Carla Vista Company owns equipment that cost $81,000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $21,000 and an estimated useful life of 5 years. Prepare Carla Vista Companys 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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		Sold for $46,000 on January 1, 2022.
(b)		Sold for $46,000 on May 1, 2022.
(c)		Sold for $22,000 on January 1, 2022.
(d)		Sold for $22,000 on October 1, 2022

Carla Vista Company owns equipment that cost $81,000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $21,000 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. (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.) la) Sold for $46,000 on January 1, 2022. b) sold tar $45,000 on May 1, 2022. id) Sold for $22,000 on January 1, 2022. d) Solu for $22,000 on October 1, 2022 Debit Credit No. Account Titles and Explanation (al Casli 46,000 Accumul. Din Egil For Gain on Depol of Plant Axels (b! Depreciation Experse Accumulated Depreciation-cuirent (To record depreciation) Accumul Decision-Esiment Equipment Gain on Disposalch Plantects To record sale of equipment Accumule Depreciation Equipment Loss on Disposal cr Plant Assets Cash Equipment id! Depreciation Experse Accumulaced Depreciation Equipment (To record depreciation Cash Accumulared Depreciation Courant Lesson Disposal of Plantats Egipt (To record sale of equipment)