Ceda Co. has equipment that cost $76,400 and 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 $23,300.

(c) It was sold for $37,800.

(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) Loss on Disposal of Plant Assets Accumulated Depreciation-Equipment Equipment

(b) Loss on Disposal of Plant Assets Accumulated Depreciation-Equipment Cash Equipment

(c) Cash Accumulated Depreciation-Equipment Equipment