Wildhorse Company owns equipment that cost $68,880 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on estimated salvage value of $5,520 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 for the amounts.) (a) Sold for $33,016 on January 1, 2022. Sold for $33,016 on May 1, 2022. (b) (c) Sold for $10,600 on January 1, 2022 (d) Sold for $10,600 on October 1, 2022. No. Account Titles and Explanation Debit Credit (a) Cash 33016 Accumulated Depreciation Equipment Equipment Sales Revenue (b) Depreciation Expense HII Accumulated Depreciation Equipment (To record depreciation) I DONT UNITE Cash 33016 Accumulated Depreciation Equipment Equipment Gain on Disposal of Plant Assets (To record sale of equipment) (c) Cash 10600 (To record sale of equipment) (c) Cash 10600 Accumulated Depreciation Equipment Loss on Disposal of Plant Assets Equipment (d) Depreciation Expense Accumulated Depreciation Equipment (To record depreciation) 10600 Cash UN Accumulated Depreciation Equipment Loss on Disposal of Plant Assets Equipment (To record sale of equipment)