Ivanhoe Company owns equipment that cost $63.000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $3,000 and an estimated useful life of 5 years. Prepare Ivanhoe Company'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. If no entry is required, select "No Entry for the account titles and enter Ofor the amounts.) (a) Sold for $29.000 on January 1, 2022. (b) Sold for $29.000 on May 1, 2022. (c) Sold for $9.000 on January 1, 2022 (d) Sold for $9.000 on October 1, 2022 Debit Credit No. Account Titles and Explanation (a) Cash 29,000 Accumulated Depreciation-Equipment 36,000 Equipment 63,000 Gain on Disposal of Plant Assets 2.000 (b) Depreciation Expense 4,000 4,000 Accumulated Depreciation-Equipment (To record depreciation) Cash Accumulated Depreciation Equipment 40,000 Gain on Disposal of Plant Assets 6,000 Equipment (To record sale of equipment) Cash Accumulated Depreciation Equipment 36,000 Loss on Disposal of Plant Assets Equipment (d) Depreciation Expense 9.000 9,000 Accumulated Depreciation-Equipment (To record depreciation) Loss on Disposal of Plant Assets Accumulated Depreciation-Equipment Cash Equipment (To record sale of equipment)