Brief Exercise 9-7 Prepare yournal entries to record these transactions. (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 tities and enter for the amounts.) (a) Carla Vista Co. retires its delivery equipment, which cost $46,700. Accumulated depreciation is also $46,700 on this delivery equipment. No salvage value is received (b) Assume the same information as in part(s), except that accumulated depreciation for the equipment is $37,660 Instead of 46,700. Debit Credit No. Account Tities and Explanation 3 b)