Prepare journal entries to record these transactions, (Credit occount titles are automatically indented when omount 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) Cullumber Company retires its delivery equipment, which cost $45,800. Accumulated depreciation is also $45,800 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 $37,520 instead of 45,800 . Suppose Nike, Inc, reported the following plant assets and intangible assets for the year ended May 31,2022 (in millions): other plant assets $941.0, land $240.0, patents and trademarks (at cost) $550.0, machinery and equipment $2,140.0, buildings $930.0, goodwill (at cost) $210.0, accumulated amortization $48.0, and accumulated depreciation $2,330. Prepare a partial balance sheet for Nike for these items. (List Property. Plant and Equipment in order of Land, Buildings and Mochinery and Equipment.)