4. Disposing of Assets (5 points) Record the required journal entries when: A. June 30, McDonalds Inc. sells an old refrigerator in order to purchase a newer model. The refrigerator has been recorded on the books at $90,000. Accumulated Depreciation to date is $76,000. The buyer pays McDonalds $22,000 cash. Date Account Debit Credit B. Mary's Cajun Seafood is selling its oven to make way for the new oven coming soon. The stove was purchased for $60,000 on June 15, 2015. To date, the stove has been depreciated $45,000. The buyer pays Mary $12,500 for the stove. 7