Oriole Company owns equipment that cost $63,200 when purchased on January 1, 2016. It has been depreciated using the straight-line method based on an estimated salvage value of $5,000 and an estimated useful life of 5 years. Accumulated deprecation was last adjusted on December 31, 2018. Prepare Oriole Company'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 O decimal places, e.g.125. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) (b) (c) (d) Sold for $29,920 on January 1, 2019. Sold for $29,920 on May 1, 2019. Sold for $10,800 on January 1, 2019. Sold for $10,800 on October 1, 2019. No. Account Titles and Explanation Debit Credit (a) (b) (To record depreciation)