Prepare journal entries to record these transactions. (Credit occount ttles are outomotically indented when amount is entered Do not Indent monually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts) (a) Sunland Comparyy retires its delivery equipment, which cost $48,030. Accumulated depreciation is also $48,030 on this delivery equipment. No salvage value is received. (b) Assume the same information as in part (a), except that accumulated depreciation for the cquipment is $36,360 instead of