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Splish Brothers Inc. owns equipment that cost $63,600 when purchased on January 1 , 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $5,400 and an estimated useful life of 5 years. Prepare Splish Brothers Inc's journal entries to record the sale of the equipment in these four independent situations. (Credit occount tities are outomatically 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 $29,920 on January 1,2022 . (b) Sold for $29,920 on May 1, 2022 (c) Sold for $10,000 on January 1,2022 . (d) Sold for $10,000 on October 1, 2022. No. Account Titles and Explanation (a) Equipment Gain on Disposal of Plant Assets (b) (To record depreciation) (To record sale of equipment) (To record depreciation) (To record sale of equipment) (c) Cash Accumulated Depletion Loss on Disposal of Plant Assets Equipment (d) (To record depreciation) (To record sale of equipment) (c) Cash Accumulated Depletion Loss on Disposal of Plant Assets Equipment (d) (To record depreciation) (To record sale of equipment)