Windhorse company owns equipment that cost $$79,300$ when purchased January $1,2022.$ It has been depreciated using the straight line method based on an estimated salvage value of $$6,100$ 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

Sold for $$37,820$ on January $1,2025$

Sold for $$37,820$ on May $1,2025$

Sold for $$13,420$ on January $1,2025$

Sold for $$13,420$ on october $1,2025$