CraneCompany owns equipment that cost $85,000when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $25,000and an estimated useful life of5years.

PrepareCraneCompany'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 0 for the amounts.)

(a)Sold for $50,000on January 1, 2022.(b)Sold for $50,000on May 1, 2022.(c)Sold for $21,000on January 1, 2022.(d)Sold for $21,000on October 1, 2022.