Kingbird, Inc. owns equipment that cost $63,300 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated salvage value of $5,100 and an estimated useful life of 5 years. Prepare Kingbird, Inc.s journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125. 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, 2020.
(b)		Sold for $29,920 on May 1, 2020.
(c)		Sold for $10,500 on January 1, 2020.
(d)		Sold for $10,500 on October 1, 2020.

Debit Credit No. Account Titles and Explanation (a) (6) (To record depreciation) (To record sale of equipment) (c) (d) (To record depreciation) (To record sale of equipment)