New England Printing had a piece of equipment that cost $8,100 and on which $4,500 of accumulated depreciation had been recorded. The equipment was disposed of on Jan 4, the first day of business of the current year. Write up the relevant accounts to record the disposal under each of the following assumptions. (a) It was discarded as having no value. (b) It was sold for $1,500 cash. (c) It was sold for $4,000 cas