Ivanhoe Company owns equipment that cost $ 64,560 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $ 4,920 and an estimated useful life of 5 years. Prepare Ivanhoe Companys 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 0 for the amounts.) (a) Sold for $ 30,784 on January 1, 2022. (b) Sold for $ 30,784 on May 1, 2022. (c) Sold for $ 10,100 on January 1, 2022. (d) Sold for $ 10,100 on October 1, 2022.