Dash tawn has an old riding mower that cost $8,100 and has accumulated depreciation of $5,600. The company retires the mower. Prepare the journal entry to record the retirement of the mower. (List all debit entries before credit entries. Credit account titles are automotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the accaunt titles and enter Ofor the amounts)