Pryce Company owns equipment that cost $62,400 when purchased on January 1, 2011. It has been depreciated using the straight-line method based on estimated salvage value of $7,000 and an estimated useful life of 5 years. Prepare Pryce Companys journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125.)

(a) Sold for $34,240 on January 1, 2014. (b) Sold for $34,240 on May 1, 2014. (c) Sold for $10,160 on January 1, 2014. (d) Sold for $10,160 on October 1, 2014. I dont need the calculations but just help with what the account titles would be.

This is NOT a multiple choice question. It is asking to create journal entries for each of the different situations above.