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Sarasota Co. has equipment that cost $79,200 and that has been depreciated $50,100. Record the disposal under the following assumptions. (a) It was scrapped as having no value. (b) It was sold for $23,200. (c) It was sold for $31,100. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit (a) (b) (c)