Prepare journal entries to record these transactions. (a) Martinez Company retires its delivery equipment, which cost $46,000. Accumulated depreciation is also $46,000 on this delivery equipment. No salvage value is received. (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.)