Wildhorse Company owns equipment that cost $67,200 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $4,380 and an estimated useful life of 5 years. Prepare Wildhorse 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 O for the amounts.) (a) (b) (c) (d) Sold for $32,692 on January 1, 2022. Sold for $32,692 on May 1, 2022. Sold for $10,400 on January 1, 2022. Sold for $10,400 on October 1, 2022.

Wildhorse Company owns equipment that cost $67,200 when purchased on January 1,2019. It has been depreciated using the straight-line method based on estimated salvage value of $4,380 and an estimated useful life of 5 years. Prepare Wildhorse Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.) (a) Sold for $32.692 on January 1,2022. (b) Sold for $32,692 on May 1,2022 (c) Sold for $10,400 on January 1,2022. (d) Sold for $10,400 on Octoter 1,2022