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 usefui 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 . (a) Accumulated Depreciation-Equipmert Equipment Gain an Disposal of Pant Assiets (b) Deoredation Expenoe Accumalated Deprecistion-Equiphene (To record depreciation) Accumuiatod Deprockation Equipment Equipment Gimpo Dispostil of Plant Absets (c) Accumulated Depreciatiori Equiptrent 1 Equipment (d) Deprectation expense Accumdiated Depreciation-Equipment (Torecord depreciation) Accumulated Deprociation Equipment Loss on Disporal of piant Asset: Equipmant