Crane Company owns equipment that cost $69,000 when purchased on January 1,2019 . It has been depreciated using the straightline method based on estimated salvage value of $5,400 and an estimated useful life of 5 years. Prepare Crane Company's journal entries to record the sale of the equipment in these four independent situations. (Ust all debit entries before credit entries. Credlt 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 $10,100 on January 1, 2022. (d) Sold for $10,100 on October 1, 2022. (a) (b) (To record depreciation)