Suppose that Sandhill, Inc. has equipment that cost $$75,000$ and has been depreciated $$53,000.$

Record entries for the disposal under the following assumptions. $($Credit account titles are automatically indented when the 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. List all debit entries before credit entries.$)$

$($a$)$ It was scrapped as having no value.

$($b$)$ It was sold for $$40,000.$

$($c$)$ It was sold for $$21,000.$

There are A$,$ B$,$ C parts do each one of them B and C has $4$ entries and A only has $3$