Pryce Company owns equipment that cost $$65,000$ when purchased on January $1,2019.$ It has been depreciated using the straightlinemethod based on an estimated salvage value of $$5,000$ and an estimated useful life of $5$ years.

Prepare Pryce Company's journal entries to record the sale of the equipment in these four independent situations. $($Credil account titles are cutomatically indented when amount is entered. Do not indentmanualls. If no entry is required, select $"$No Enty" for the account titles and enter Ofor the amounts$)$

Sold for $$31,000$ on Januart $1,2022.$

Sold for $$31,000$ on May $1,2022.$

Sold for $$11,000$ on January $1,2022.$

$($d$)$ Sold for $$1,000$ on October $1,2022.$