Please help fill in missing!

Prepare journal entries to record these transactions. (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.) (a) Echo 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 in part (a), except that accumulated depreciation for the equipment is $37,200 instead of 41,000. No. Account Titles and Explanation Debit Credit Accumulated Depreciation-Equipment 41000 41000 Accumulated Depreciation Equipment 37200 Loss on Disposal of Plant Assets 3800 41000