On November 1, 2013, Rob's Auto Repair purchased diagnostic equipment for $18,000. The equipment had an estimated residual value of $3,000 and a five-year life and was sold on May 1, 2015. Assuming that the company depreciates the asset on a straight-line basis and reports on a calendar-year basis, journalize the following independent transactions in the journal provided. (Omit explanations.)

a. The entry to update depreciation to May 1, 2015 (Remember-you are only completing the depreciation for the current year to bring the depreciation up-to-date.)

b. The entry to record the sale for $15,500

c. The entry to record the sale instead for $11,050

d. The entry to record the sale instead for $13,750