Record disposal by retirement. (SO 4) AP BE9-12 On January 3, 2014, Ruiz Company retires equipment that had an original cost of $25,700. No residual value is received. Prepare journal entries to record the transaction if (a) accumulated depreciation is also $25,700 on this equipment, and (b) the accumulated depreciation is $22,500 instead of $25,700. Ruiz has a December 31 fiscal year end. March 31 2014 for $15000 mah The aquinment was nur