Crane Company has delivery equipment that cost $52.700 and has been depreciated $23.200 Prepare a tabular summary to record the disposal under the following assumptions. (b) It was sold for $37,200. (If a transaction causes a decrease in Assets, Llabilities or Stockholders Equity place a negative sign for parentheses) in front of the amount entered for the particular Asset, Llability or Equity item that was reduced.) Liabilities Assets Cash Equipment Accum. Depr.- Equip Bal $ $ $