manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Crane Company retires its delivery equipment, which cost $52,900. Accumulated depreciation is also $52,900 on this delivery equipment. No salvage value is received. (b) Assume the same information as in part (a), except that accumulated depreciation for the equipment is $37,130 instead of 52,900. No. Account Titles and Explanation Debit Credit (a) Accumulated Depreciation Equipment (b) Accumulated Depreciation-Equipment Loss on Disposal of Plant Assets