Cullumber Company owns delivery equipment that cost $53,800 and has accumulated depreciation of $27,300 as of July 30,2020 . On that date, Cullumber disposes of this equipment. For parts b-d below, enter D for debit or C for credit in the first box and the amount in the second box. a. What is the net book value of the equipment on July 30,2020 ? b. Assume Cullumber scraps the equipment as having no value on July 30 . What is the gain or loss, if any, that Cullumber should recognize? c. Assume Cullumber sells the equipment for $37.200 cash on July 30. What is the gain or loss, if any, that Cullumber should recognize? d. Assume Cullumber sells the equipment for $18,000 cash on July 30 . What is the gain or loss, if any, that Cullumber should recognize