Prepare all necessary journal entries for 2020, 2021, and 2022 related to each of the following scenarios:

Assume the same facts as in part a except that WOO purchased the equipment on September 30 rather than on June 1. Also assume that WOO ended up selling the piece of equipment on June 30, 2022, for $ 20,100. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Sept. 30, 2020
Dec. 31, 2020
Dec. 31, 2021
Jun. 30, 2022
	(To record depreciation)
Jun. 30, 2022
	(To record sale of equipment)