Grouper Company owns equipment that cost 74,700when purchased on January 1, 2014. It has been depreciated using the straight-line method based on an estimated residual value of 6,500and an estimated useful life of5years.

Grouper Company's journal entries to record the sale of the equipment in these four independent situations.(Round answers to 0 decimal places e.g. 125. Round intermediate calculations to 2 decimal places, e.g. 15.64.)

(a)Sold for 43,720 on January 1, 2017.

(b)Sold for 43,720 on May 1, 2017.

(c)Sold for 10,310 on January 1, 2017.

(d)Sold for 10,310 on October 1, 2017.