Cullumber Company has delivery equipment that cost $$53,100$ and has accumulated depreciation of $$23,800.$

Record entries for the disposal under the following assumptions. $($List all debit entries before credit entries. Credit account titles ar automatically indented when amount is entered. Do not indent mamually. If no entry is required, select $"$No Entry" for the account titles enter $0$ for the amounts.$)$

$($a$)$ It was scrapped as having no value.

$($b$)$ It was sold for $$36,100.$

$($c$)$ It was sold for $$19,800.$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$