Prepare journal entries to record these transactions. (a) Cheyenne Corp.retires its delivery equipment, which cost $43,700. Accumulated depreciation is also $43,700 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 for the amounts.) Account Titles and Explanation Debit Credit