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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 ail debit entries before credit entries. Credit account titles are automatically Indented when amount is entered. Do not Indent manually. W no entry's required, select "No Entry for the account titles and enter for the amounts) (a) (b) Sold for $32,332 on January 1, 2022. Sold for $32,332 on May 1, 2022. Sold for $10,400 on January 1, 2022. Sold for $10.400 on October 1, 2022. (c) (d) Debit Credit No. Account Tities and Explanation (a) 1 (6) (To record depreciation) (To record sale of equipment) (c) (d) - / 14 (d) (To record depreciation) (To record sale of equipment)