Sandhill Co. has delivery equipment that cost $53,600 and has accumulated depreciation of $23,000. Record entries for the disposal under the following assumptions. (List all debit entries before credit entries. 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 0 for the amounts.) (a) It was scrapped as having no value. (b) It was sold for $36,200. (c) It was sold for $19,300.