Exercise 9-10 Blue Spruce Corp, owns equipment that cost $63,400 when purchased on January 1, 2016. It has been depreciated using the straight-line method based on an estimated salvage value of $5,200 and an estimated useful life of 5 years Prepare Blue Spruce Corp.'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. Round answers to O decimal places, e.g.125. If no entry Is required, select "No Entry" for the account (a) Sold for $29,920 on January 1, 2019 (b) Sold for $29,920 on May 1, 2019. (c) Sold for $10,200 on January 1, 2019. (d) Sold for $10,200 on October 1, 2019. Debit