The Concord Company own specia l ment with required to record the retirement of this equipment a cool 3000 The com What we Debit to Equipment and credit to Accurated Depreciation w ent for $236000 Debit Depreciation Expense and credit Accumulated Depreciation Equipment for $236000 Debit Accumulated Depreciation Equipment and credit Depreciation Experte for $236000 Debit to Accumulated Depreciation Equipment and credit to e n for $236000