Prepare journal entries to record these transactions. $($List all debit entries before credit entries. 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$)$ Crane Company retires its delivery equipment, which cost $$52,900.$ Accumulated depreciation is also $$52,900$ 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 $$37,130$ instead of $$52,900.$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$