Pharoah Company owns equipment that cost $$58,500$ when purchased on January $1,2022.$ It has been depreciated using the straight$-$

line method based on an estimated salvage value of $$4,500$ and an estimated useful life of $5$ years.

Prepare Pharoah 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 $0$ for the amounts.$)$

$($a$)$ Sold for $$27,900$ on January $1,2025.$

$($b$)$ Sold for $$27,900$ on May $1,2025.$

$($c$)$ Sold for $$9,900$ on January $1,2025.$

$($d$)$ Sold for $$9,900$ on October $1,2025.$