Kingbird Company owns equipment that cost euro 46, 350 when purchased on January 1, 2014. It has been depreciated using the straight-line method based on an estimated residual value of euro 5,000 and an estimated useful life of 5 years. Prepare Kingbird Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented within is entered. Do not indent manually. Round answer to 0 decimal places e.g. 125. Round intermediate calculations to 2 decimal places, e.g. 15.64.) (a) Sold for euro 27, 610 on January 1, 2017. (b) Sold for euro 27, 610 on May 1, 2017. (c) Sold for euro 10, 540 on January 1, 2017. (d) Sold for euro 10, 540 on October 1, 2017