Sunland Company owns equipment that cost $68,160 when purchased on January 1 , 2019 . It has been depreciated using the straightline method based on estimated salvage value of $5,400 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. (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 $32,656 on January 1,2022. (b) Sold for $32,656 on May 1, 2022. (c) Sold for $10,700 on January 1, 2022. (d) Sold for $10,700 on October 1, 2022