Oriole Company has delivery equipment that cost $55,700 and has been depreciated $23,900. Prepare a tabular summary to record the disposal under the following assumptions. (a) It was scrapped as having no value. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) It was sold for \$37,700. (If a knansaction causes a decrease In Assets, Labilites or Stockholders' Equity, place a negative sign (or parentheses) In front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)