On March 31, 2013, Alternative Landscapes discarded equipment that had a cost of $ 20,000. Accumulated Depreciation

Question:

On March 31, 2013, Alternative Landscapes discarded equipment that had a cost of $ 20,000. Accumulated Depreciation as of December 31, 2012, was $ 18,000. Assume annual depreciation on the equipment is $ 2,000. Journalize the partial year depreciation expense and disposal of the equipment.