Pharoah Company owns equipment that cost $71,000 when purchased on January 1,2019 . It has been depreciated using the straightline method based on an estimated salvage value of $11,000 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. (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 $37,000 on January 1,2022. (b) Sold for $37,000 on May 1, 2022. (c) Sold for $15,000 on January 1, 2022. (d) Sold for $15,000 on October 1, 2022 . (To record sale of equipment) (c) (d) (To record depreciation)