Sunland Company owns equipment that cost $125,000 when purchased on January 1, 2018. It has been depreciated using the straight-line method based on estimated salvage value of $14,000 and an estimated useful life of 5 years. Prepare Sunland Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount tites and enter 0 for the ameunts.) [a] Sold for $62,000 an January 1,2021 . (b) Sald for $62,000 on May 1, 2021 . (c) Sold for $34,000 an banusy 1, 2021 . (d) Sold for $34,000 an Octaber 1, 2021