5).

On July 31, 2018, Wonderful Landscapes discarded equipment that had a cost of $22,900. Accumulated Depreciation as of December 31, 2017, was $22,000. Assume annual depreciation on the equipment is $900. Journalize the partial-year depreciation expense and disposal of the equipment. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journalize the partial-year depreciation expense. Date Accounts and Explanation Debit Credit Jul. 31