14 Prepare journal entries to record these transactions: (a) Blaska Company retires its delivery equipment, which cost $52,500. Accumulated depreciation is also $52,500 on this delivery equipment. No salvage value is received. (b) Assume the same information as in part (a), except that accumulated depreciation for Blaska Company is $39,501 instead of $52,500. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) Description/Account Debit Credit (a) 1.__________________ $__________ 2.__________________ $__________ (b) 3.__________________ $__________ 4.__________________ $__________ 5.__________________ $__________ The options for the blanks 1-5 are: Loss on disposal, Depreciation expense-delivery equipment, Gain on deposal, Accum. depr.-delivery equipment, Delivery equipment, or Cash. Thank you very much