Sunland Compary owns equipment that cost $75,400 when purchased on January 1, 2022. It has been depreciated using the straightline method based on an estimated salvage value of $5,800 and an estimated useful life of 5 years. Prepare Suniand Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entries before credit entries. Credit occount 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 $35,960 on January 1, 2025 (b) Sold for $35,960 on Mzy 1, 2025. (c) Sold for $12,760 on January 1,2025, (d) Sold for $12,760 on October 1,2025. (To record oepreciation) (To recort saie of equipment) ka int (To recors depreovition ofentipoik and Midia