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Indigo Manufacturing owns equipment that cost 60,900 when purchased on January 1, 2017. It has been depreciated using the straight-line method based on an estimated residual value of 4,200 and an estimated useful life of 5 years. Prepare Indigo'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.)