Cullumber Company owns equipment that cost $67.200 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $ 4,980 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 for the amounts.) (a) (6) Sold for $32,332 on January 1, 2022 Sold for $32332 on May 1, 2022 Sold for $10.400 on January 1, 2022 Sold for $ 10,400 on October 1.2022 Id (d) No. Account Titles and Explanation Debit Credit (a) (b) (To record depreciation) (To record sale of equipment) e (d) (To record depreciation) To record sale of equipment)