Sandhill Company owns equipment that cost $$63,700$ when purchased on January $1,2022.$ It has been depreciated using the straightline method based on an estimated salvage value of $$4,900$ and an estimated useful life of $5$ years.

Prepare Sandhill Company's journal entries to record the sale of the equipment in these four independent situations. $($List all debit entries before credit entries. Credit account titles are automatically indented when 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.$)$

$($a$)$ Sold for $$30,380$ on January $1,2025.$

$($b$)$ Sold for $$30,380$ on May $1,2025.$

$($c$)$ Sold for $$10,780$ on January $1,2025.$

$($d$)$ Sold for $$10,780$ on October $1,2025.$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$ Cash

Accumulated Depreciation$-$Equipment

Equipment

Gain on Disposal of Plant Assets

$($b$)$

Depreciation Expense

$($To record depreciation$)$

Accumulated Depreciation$-$EquipmentM