(A) On 30 June 2019, Colin Clark Company sold old printing equipment for $15,000 in cash. The printing equipment was purchased on 1 January 2017, for $23,000 and was estimated to have a $2,000 residual value at the end of its useful life of 6 years. The company uses the straight-line method for the equipment. Depreciation on the printing equipment has been recorded through 31 December 2018. (B) On 30 September 2019, the company sold some old office furniture for $15,000 in cash. The office furniture was purchased on 1 January 2018 for $51,200. The useful life of the furniture was estimated to be 8 years, with a residual value of $200. The company uses the diminishing-balance depreciation method for the furniture. Depreciation on the office furniture has been recorded through 31 December 2018.

Required: Prepare the journal entries to record the aforementioned transactions on 30 June 2019 and 30 September 2019 for the Colin Clark Company, which has a financial year end of 31 December.