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Sunland Company owns equipment that cost $69,480 when purchased on January 1, 2019. It hais been depreciated using the straight: line method based on estimated salvage value of $3,120 and an estimated useful life of 5 years. Prepare Sunland Company'sjournal entries to record the sale of the equipment in these four independent situations: (Lbt all debhit entries before credit entries Credit occount titles are outomaticolly indented when omount is entered, Do not indent manuclly if no entry is required, select "No Entry" for the account titles and enter of for the amounts.) (a) Sold for $34,816 on January 1,2022. (b) Sold for 534,816 on May 1,2022 (c) Sold for $10.800 on January 1,2022 (d) Sold for 510,800 onOctober 1.2022. No. Account Titles and Explanation (a) Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal of Plant Assets (b) (To record depreciation) Equipment (Torecord sale of equipment) (c) (To) record depreciation) (To record sale of equipment)