Marigold Company cowns equipment that cost $79,000 when purchased on January 1,2019 . It has been depreciated using the straight-line method based on an estimated salvage value of $7,900 and an estimated useful life of 5 vears. Depreciation expense adjustments are recognized annually. Instructions: Prepare Marigold Company's journal entries to record the sale of the equipment in these four independent situations. Update depreciation on assets disposed of at time of sale. (Credit account tities are automatically indented when the amount is entered. Do not indent monually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.) (a) Sold for $45,000 on January 1,2022. (b) Sold for \$45,000 an April 1, 2022. [c] Sold for $17,000 an January 1,2022. (d) Sold for $17,000 on September 1,2022 (e) Repeat (a), assuming Marigold uses double-declining balance depreciation. (f) Repeat (c), assuming Marigold uses double-declining balance depreciation. [d] (To record depreciation) (To record sale of Equipment) (e] (f)