Prepare journal entries to record these transactions. (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.)

(a)		Oriole Company retires its delivery equipment, which cost $53,990. Accumulated depreciation is also $53,990 on this delivery equipment. No salvage value is received.
(b)		Assume the same information as in part (a), except that accumulated depreciation for the equipment is $37,080 instead of 53,990.

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record the transaction a	enter a debit amount	enter a credit amount
	enter an account title to record the transaction a	enter a debit amount	enter a credit amount
(b)	enter an account title to record the transaction b	enter a debit amount	enter a credit amount
	enter an account title to record the transaction b	enter a debit amount	enter a credit amount
	enter an account title to record the transaction b	enter a debit amount	enter a credit amount