Sunland Company owns equipment that cost $62,500 when purchased on January 1, 2016. It has been depreciated using the straight-line method based on an estimated salvage value of $4,300 and an estimated useful life of 5 years. Accumulated deprecation was last adjusted on December 31, 2018.

(a)		Sold for $29,920 on January 1, 2019.
(b)		Sold for $29,920 on May 1, 2019.
(c)		Sold for $10,500 on January 1, 2019.
(d)		Sold for $10,500 on October 1, 2019.