Swifty Company owns equipment that cost $$76,000$ when purchased on January $1,2019.$ It has been depreciated using the straightline method based on an estimated salvage value of $$7,600$ and an estimated useful life of $5$ years. Depreciation expense adjustments are recognized annually. Instructions: Prepare Swifty Company's journal entries to record the sale of the equipment in these four independent situations. Update depreciation on assets disposed of at time of sale. $($Credit account titles are automatically 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 account titles and enter $0$ for the amounts.$)($a$)$ Sold for $$43,000$ on January $1,2022.($b$)$ Sold for $$43,000$ on April $1,2022.($c$)$ Sold for $$16,000$ on January $1,2022.($d$)$ Sold for $$16,000$ on September $1,2022.($e$)$ Repeat $($a$),$ assuming Swifty uses double$-$declining balance depreciation. $($f$)$ Repeat $($c$),$ assuming Swifty uses double$-$declining balance depreciation.