10-06A

Pina Colada Co. has equipment that cost $81,500and that has been depreciated $50,200.

Record the disposal under the following assumptions.

(a)It was scrapped as having no value.(b)It was sold for $21,000.(c)It was sold for $33,600.

(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 0 for the amounts.)

No.

Account Titles and Explanation

Debit

Credit

(a)

(b)

(c)