Tamarisk, Inc. owns equipment that cost $62,800 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated salvage value of $4,600 and an estimated useful life of 5 years. Prepare Tamarisk, Inc.s journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g.125. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		Sold for $29,920 on January 1, 2020.
(b)		Sold for $29,920 on May 1, 2020.
(c)		Sold for $10,100 on January 1, 2020.
(d)		Sold for $10,100 on October 1, 2020.