Ivanhoe Company has delivery equipment that cost $52,500 and has been depreciated $24,400. Prepare a tabular summary to record the disposal under the following assumptions.

It was sold for $36,300. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses and losses require a negative sign or parentheses. - Increases in Accumulated Depreciation require a negative sign or parentheses. - Decreases in Accumulated Depreciation are entered as postive amounts. It was sold for $36,300. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses and losses require a negative sign or parentheses. - Increases in Accumulated Depreciation require a negative sign or parentheses. - Decreases in Accumulated Depreciation are entered as postive amounts