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 occount titles are autamotically 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 $37,000 on danuary 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 No. Account Titles and Explanation (a) Accumulated Deprecistion-Equiprent Equigment Gahon Disposalor Plant Asrets (b) Depreciztion Erpense Actumiated Degreciation Equigment (Torecorddepreciation) cinh Accimulated Depreciatoon-Equymem Etuipment GSin on Dopoial of Pant Mmets (To record sale of equipment) (c) Cash Accumulated bepreciation-Equipment tom on Bhgondil of Piant Assecs Equipencent (d) Degredistion Expense Accumsiased Depreciation Eouipsent (Torecord depreciation) Cinh Acoumalated Cvereciation: Gquipment Lesson Dispecal ot Funt Aisets Couptment