Cullumber Company owns equipment that cost $54,600 when purchased on January 1,2022 . It has been depreciated using the straight-line method based on an estimated salvage value of $4,200 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. (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 $26,040 on January 1,2025. (b) Sold for $26,040 on May 1, 2025. (c) Sold for $9,240 on January 1,2025 . (d) Sold for $9,240 on October 1,2025. (To record depreciation) (To record sale of equipment) (c) (d) (d) (To record depreciation) (To record sale of equipment)