Crane Company has delivery equipment that cost $49,000 and has been depreciated $23,300. F 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 tities and enter for the amounts.) (a) It was scrapped as having no value. (b) It was sold for $36,900, le) It was sold for $19,600