Prepare journal entries to record theso 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 occount titles and enter Ofor the amounts) (a) Echo Company retires its delivery equipment, which cost $41,000, Accumulated depreciation is also $41,000 on this dellivery equipment, No salvage value is recelved. (b) Assume the same information as in part (a), except that accumulated depreciation for the equipment is $37,200 instead of 541,000