pls help on 13-3&13-4

13-3 Prepare journal entries to record the following: (a) Mayorga Fine Foods retires its delivery equipment, which cost $45,000. Accumulated depreciation is also $45,000 on this delivery equipment. No salvage value is received. (b) Assume the same information as (a), except that accumulated depreciation for Mayorga Fine Foods is $41,000, instead of $45,000. 13-4 Tuscany Tours uses the units-of-activity method in depreciating its buses. One bus was purchased on January 1, 2008, at a cost of $115,000. Over its five-year useful life, the bus is expected to be driven 100,000 miles. Salvage value is expected to be $9,000. Instructions (a) Compute the depreciation cost per unit. (b) Prepare a depreciation schedule assuming actual mileage was: 2008,24,000;2009,36,000; 2010,20,000; and 2011,20,000