Prepare journal entries to record these transactions. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.) (a) Ivanhoe Company retires its delivery equipment, which cost $47,890. Accumulated depreciation is also $47,890 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 $37,660 instead of 47.890