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) Pharoah Company retires its delivery equipment, which cost $43,640. Accumulated depreciation is also $43,640 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 $37,050 instead of $43,640. (a) Bal. (b) Assets Cash Equipment Accum. Depr. - Equip. Assets Cash Equipment Accum. Depr. - Equip. Bal. $ = Liabilities = Liabilities