Crane 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 Crane Companys 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 0 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.

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	(To record depreciation)
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	(To record sale of equipment)
(c)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(d)	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	enter an account title to record depreciation	enter a debit amount	enter a credit amount
	(To record depreciation)
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment	enter a debit amount	enter a credit amount
	(To record sale of equipment)