Pharoah Manufacturing owns equipment that cost 61,200 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated residual value of 4,200 and an estimated useful life of 5 years. Prepare Pharoah'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.) (a) Sold for 38,000 on January 1, 2020. (b) Sold for 38,000 on May 1, 2020. (c) Sold for 10,200 on January 1, 2020. (d) Sold for 10,200 on October 1, 2020.