Questions Pina Colada Co. has equipment that cost $81,500 and that has been depreciated $50,200. Record the disposal under the following assumptions. (a) It was scrapped as having no value. (b) It was sold for $21,000. (c) It was sold for $33,600. (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 o for the amounts.) No. Account Titles and Explanation Debit Credit (a)