Sheffield Co. has equipment that cost $79,000 and that has been depreciated $49,700. Record the disposal under the following assumptions. (a) It was discarded with no cash received. (b) It was sold for $23,500. (c) It was sold for $35,500. (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 O for the amounts.)