Splish Brothers Inc. owns equipment that cost $63,600 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $5,400 and an estimated useful life of 5 years. Prepare Splish Brothers Inc.'s 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. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) (a) (b) (c) (d) Sold for $29,920 on January 1, 2022. Sold for $29,920 on May 1, 2022. Sold for $10,000 on January 1, 2022. Sold for $10,000 on October 1, 2022. No. Account Titles and Explanation Debit Credit (a) (b) (To record depreciation) (To record depreciation) (To record sale of equipment) (c) (d) (To record depreciation) (To record sale of equipment)