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Crane Company had the following assets on January 1, 2025. During 2025, each of the assets was removed from service. The machinery was retired on January 1 . The forklift was sold on June 30 for $10,800. The truck was discarded on December 31 . Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2024. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) June 30 Cash 10800 Accumulated Depreciation-Equipment 300 \begin{tabular}{||l|} \hline \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} Equipment \begin{tabular}{|r|r|} \hline & 300 \\ \hline \\ \hline 6900 \\ \hline \end{tabular} Loss on Disposal of Plant Assets (To record sale of forklift) Dec. 31 Depreciation Expense 3425 \begin{tabular}{l} \hline \hline \\ \hline3425 \\ \hline \end{tabular} Accumulated Depreciation-Equipment \begin{tabular}{|l|r|} \hline \\ \hline \\ \hline \\ \hline \end{tabular} (To record depreciation expense on truck) Dec. 31 Accumulated Depreciation-Equipment 3425 Loss on Disposal of Plant Assets \begin{tabular}{|r|r|} \hline \\ \hline \\ \hline 20975 \\ \hline \end{tabular} \begin{tabular}{l} \hline \hline \\ \hline \\ \hline \\ 24400 \\ \hline \end{tabular} Equipment 24400 (To record disposal of truck)