Prepare journal entries to record these transactions. (Credit ocoount titles ore outomatically indented whien amount is entered. indent manually, If no entry is required, select 'No Entry' for the occount tites and enter Ofor the amounts) (a) Carla Vista Co retires its delivery equipment, which cost $46,700. Accumulated depreciation is also $46,700 on th 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 in 46,700