Prepare journal entries to record the following:

(a) Ruiz Company retires its delivery equipment, which cost \(\$ 41,000\). Accumulated depreciation is also \(\$ 41,000\) on this delivery equipment. No salvage value is received.

(b) Assume the same information as (a), except that accumulated depreciation for Ruiz Company is \(\$ 35,000\), instead of \(\$ 41,000\).