Prepare tabular summaries to record these transactions. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) (a) Sandhill Co. retires its delivery equipment, which cost $49,500. Accumulated depreciation is also $49,500 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 $36,510 instead of $49,500. (a) (b) \begin{tabular}{cc} Assets \\ \hline Cash & + Equipment \end{tabular} (a) \begin{tabular}{l} Stockholders' Equity \\ \hline Common Stock \end{tabular} (b) \begin{tabular}{ll} + & \multicolumn{2}{c}{ Stockholders' Equity } \\ \hline \end{tabular}