Martinez Co. has equipment that cost $82,400 and that has been depreciated $50,400. Record the disposal under the following assumptions.

(a)		It was scrapped as having no value.
(b)		It was sold for $22,700.
(c)		It was sold for $35,100.

(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)
(c)