Oriole Company owns equipment that cost $57,200 when purchased on January 1, 2022. It has been depreciated using the straight- line method based on an estimated salvage value of $4,400 and an estimated useful life of 5 years. Prepare Oriole Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) (b) (c) (d) Sold for $27,280 on January 1, 2025. Sold for $27,280 on May 1, 2025. Sold for $9,680 on January 1, 2025. Sold for $9,680 on October 1, 2025.

No. Account Titles and Explanation Debit Credit (a) (b) (To record depreciation) (To record sale of equipment) Oriole Company owns equipment that cost $57,200 when purchased on January 1,2022. It has been depreciated using the straightline method based on an estimated salvage value of $4,400 and an estimated useful life of 5 years. Prepare Oriole Company's journal entries to record the sale of the equipment in these four independent situations. (tist all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts.) (a) Sold for $27,280 on January 1,2025 . (b) Sold for $27,280 on May 1,2025 . (c) Sold for $9,680 on January 1,2025 . (d) Sold for $9,680 on October 1,2025. (c) (d) (To record depreciation) (To record sale of equipment)