Blossom Company has delivery equipment that cost $47,000 and has been depreciated $23,000. Record entries for the disposal under the following assumptions. (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.) (a) It was scrapped as having no value. (b) It was sold for $36,000. (c) It was sold for $18,000. No. Account Titles and Explanation (a) Accumulated Depreciation-Equipment Debit 23,300 Credit Loss on Disposal of Plant Assets 24,400 Equipment (b) Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal of Plant Assets 23,000 36,000 47,000 47,000 12,000 (c) Cash 23,000 Accumulated Depreciation-Equipment 18,000 Loss on Disposal of Plant Assets 6,000 Equipment 47,000