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Oriole Company owns equipment that cost $127,000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $12,700 and an estimated useful life of 5 years. Instructions: Prepare Oriole Companys journal entries to record the sale of the equipment in these four independent situations. Update depreciation on assets disposed of at time of sale.

(a)		Sold for $77,000 on January 1, 2022.
(b)		Sold for $77,000 on April 1, 2022.
(c)		Sold for $27,000 on January 1, 2022.
(d)		Sold for $27,000 on September 1, 2022.
(e)		Repeat (a), assuming Oriole uses double-declining balance depreciation.
(f)		Repeat (c), assuming Oriole uses double-declining balance depreciation.