(To record depreciation) (To record depreciation) (To record sale of equipment) Sunland Company owns equipment that cost $69,480 when purchased on January 1,2019 . It has been depreciated using the straightline method based on estimated salvage value of $3,120 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 $34,816 on January 1,2022. (b) Sold for $34,816 on May 1,2022. (c) Sold for $10,800 on January 1, 2022. (d) Sold for $10,800 on October 1, 2022. No. Account Titles and Explanation Debit Credit (a) (b) (To record sale of equipment) (c) (d)