Crane Company owns equipment that cost $78,000 when purchased on
January 1, 2019. It has been depreciated using the straight-line method
based on an estimated salvage value of $18,000 and an estimated useful lifeof 5 years.
Prepare Crane Company's journal entries to record the sale of the
equipment in these four independent situations. (Credit account titles areautomatically 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.) Sold for $44,000 on January 1, 2022.
(b.) Sold for $44,000 on May 1, 2022.
(c.) Sold for $20,000 on January 1, 2022.
(d.) Sold for $20.000 on October 1. 2022.