Ivanhoe Company owns equipment that cost $69,300 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $6,900 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 $32,440 on January 1, 2022.
(b)		Sold for $32,440 on May 1, 2022.
(c)		Sold for $10,300 on January 1, 2022.
(d)		Sold for $10,300 on October 1, 2022.