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Cullumber Company owns equipment that cost $61,500 when purchased on January 1,2019 . It has been depreciated using the straight-line method based on estimated salvage value of $4,800 and an estimated usefull life of 5 years. Prepare Cullumber 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 Ofor the amounts.) (a) Sold for $29,020 on January 1,2022. (b) Sold for $29,020 on May 1, 2022 (c) Sold for $10,300 on January 1,2022. (d) Sold for $10,300 on October 1,2022