Oriole Company has delivery equipment that cost $$54,700$ and has accumulated depreciation of $$23,800.$

Record entries for the disposal under the following assumptions. $($List all debit entries before credit entries. Credit account titles 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.$)$

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

$($b$)$ It was sold for $$37,500.$

$($c$)$ It was sold for $$18,700.$