Cullumber Co. has equipment that cost $74,000 and has been depreciated $54,000. Record entries for the disposal under the following assumptions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) (b) It was scrapped as having no value. It was sold for $44,000. It was sold for $19,000. (c) No. Account Titles and Explanation Debit Credit (a) (b) (c) List of Accounts