Swifty Corporation has equipment that cost $ 80,900 and that has been depreciated $ 50,200. Record the disposal under the following assumptions. (a) It was discarded with no cash received. (b) It was sold for $ 19,700. (c) It was sold for $ 37,200. (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.) No. Account Titles and Explanation Debit Credit (a) Accumulated Depreciation Equipment 50200 Loss on Disposal of Plant Assets 30700 80900 (b) Accumulated Depreciation Equipment 50200 Cash 19700 Equipment 80900 (c) Accumulated Depreciation Equipment 50200 37200 Gain on Disposal of Plant Assets 80900