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Cheyenne Company owns equipment that cost $94,000 when purchased on January 1,2019. It has been depreciated using the straight-line method based on an estimated salvage value of $9.400 and an estimated usefut fife of 5 vears. Depreciation expense adjustments are recognized annually. Instructions: Prepare Cheyenne Company's journal entries to record the sale of the equipment in these four independent situations. Update depreciation on assets disposed of at time of sale. (Credit account tities are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.) (a) Sold for $55,000 on January 1.2022 (b) Sold for $55,000 on April 1, 2022 (c) Sold for $19.500 on January 1,2022 (d) Sold for $19,500 on September 1,2022. (e) Repeat (a), assuming Cheyenne uses double-declining balance depreciation. (f) Repeat (c), assuming Cheyenne uses double-declining balance depreciation SR. Account Titles and Explanation Debit Credit: (a) (b) To record depreciation) (Torecord sale of Equipmend) a. (To record sale of Equipment) (c) (d) (Torecond depreciation] (To recond sule of Equipment) (e) (To record sale of Equipment) (c) (1)