Sunland Company has delivery equipment that cost $51,200 and has been depreciated $23,300. Record entries for the disposal under the following assumptions. (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 $36,300.
(c)		It was sold for $18,100

(a)	enter an account title to record the disposal of the equipment as if it was scrapped as having no value	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was scrapped as having no value	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was scrapped as having no value	Enter a debit amount	Enter a credit amount
(b)	enter an account title to record the disposal of the equipment as if it was sold for $36,300	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was sold for $36,300	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was sold for $36,300	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was sold for $36,300	Enter a debit amount	Enter a credit amount
(c)	enter an account title to record the disposal of the equipment as if it was sold for $18,100	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was sold for $18,100	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was sold for $18,100	Enter a debit amount	Enter a credit amount
	enter an account title to record the disposal of the equipment as if it was sold for $18,100