Prepare journal entries to record these transactions.

$($a$)$

Blue Spruce Corp. retires its delivery equipment, which cost $$44,000.$ Accumulated depreciation is also $$44,000$ on this delivery equipment. No salvage value is received. $($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.$)$

Account Titles and Explanation

Debit

Credit

Attempts: $0$ of $2$ used