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) (b) Wildhorse Co. retires its delivery equipment, which cost $40,850. Accumulated depreciation is also $40,850 on this delivery equipment. No salvage value is received. Assume the same information as in part (a), except that accumulated depreciation for the equipment is $37,110 instead of $40,850. (a) Bal. Cash EA $ (b) Bal. +A $ Cash + +A Assets + Equipment +A Assets Equipment +A $ Accum. Depr. - Equip. +A Accum. Depr. - Equip.