Oriole Company owns equipment that cost $60,900 when purchased on January 1, 2019. It has been depreciated using the straightline method based on estimated salvage value of $4,200 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) Sold for $29,020 on January 1,2022. (b) Sold for $29,020 on May 1,2022. (c) Sold for $11,000 on January 1, 2022. (d) Sold for $11,000 on October 1,2022