(a)		Carla Vista Co. retires its delivery equipment, which cost $50,810. Accumulated depreciation is also $50,810 on this delivery equipment. No salvage value is received.
(b)		Assume the same information as in part (a), except that accumulated depreciation for the equipment is $37,640 instead of 50,810. no. Account titles and explanation - debit / credit (a) (b)