Cullumber Company owns equipment that cost $145,000 when purchased on January 1, 2018. It has been depreciated using the straight-line method based on estimated salvage value of $17,500 and an estimated useful life of 5 years. Prepare Cullumber Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		Sold for $70,000 on January 1, 2021.
(b)		Sold for $70,000 on May 1, 2021.
(c)		Sold for $36,500 on January 1, 2021.
(d)		Sold for $36,500 on October 1, 2021.

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 expense	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	(To record depreciation expense)
	enter an account title to record disposal of equipment at a gain	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment at a gain	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment at a gain	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment at a gain	enter a debit amount	enter a credit amount
	(To record disposal of equipment at a gain)
(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 expense	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	(To record depreciation expense)
	enter an account title to record disposal of equipment at a loss	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment at a loss	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment at a loss	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment at a loss	enter a debit amount	enter a credit amount
	(To record disposal of equipment at a loss)