On April 1 of the current year, the following prior year errors were discovered after the prior year financial statements were issued.

a. Equipment purchased on January 1 of the prior year with a cost of $44,000, salvage value of $2,640, and useful life of 8 years was incorrectly expensed as maintenance cost. The company uses the straight-line method to depreciate all equipment.

b. In the prior year, fully depreciated equipment with an original cost of $55,000 and no salvage value was sold for $4,400 cash. The company’s entry for the sale was a debit to Cash for $4,400 and a credit to Equipment for $4,400.

c. Equipment purchased on June 30 of the prior year, with a cost of $143,000, a salvage value of $9,900, and a useful life of 8 years was incorrectly entered into the depreciation system as having a useful life of 18 years.

Required
Prepare entries to correct each of the errors a, b, and c, discovered in the current year. Ignore income taxes