Kingbird, Inc.owns equipment that cost $63,300when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated salvage value of $5,100and an estimated useful life of5years.

PrepareKingbird, 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 $29,920on January 1, 2020.(b)Sold for $29,920on May 1, 2020.(c)Sold for $10,500on January 1, 2020.(d)Sold for $10,500on October 1, 2020.