Ivanhoe Company owns equipment that cost $69,000 when purchased on January 1, 2019. It has been depreciated using the straightIne method based on an estrmated salvage value of $9,000 and an estimated usefullife of 5 years. Prepare Ivanhoe Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select " NNo Entry" for the occount titles and enter 0 for the amounts.) (a) Sold for $35,000 on January 1,2022. (b) Sold for $35,000 on Mry 1,2022. (c) Sold for $13,000 on January 1, 2022 (d) Sold for $13,000 on October 1, 2022. (c) (d) (To record depreciation) (To record sale of equipment)