Please help me with the formulas for the following Journal Entries:

Question:

Pryce Company owns equipment that cost $60,600when purchased on January 1, 2011. It has been depreciated using the straight-line method based on estimated salvage value of $8,500and an estimated useful life of5years. Prepare Pryce Companys journal entries to record the sale of the equipment in these four independent situations.

(a)	Sold for $32,260 on January 1, 2014.
(b)	Sold for $32,260 on May 1, 2014.
(c)	Sold for $10,140 on January 1, 2014.
(d)	Sold for $10,140 on October 1, 2014.