Disposition of Assets: Journalizing

Mitchell Parts Co. had the following plant asset transactions during the year: 1. Assets discarded or sold:

Jan. 1	Motor #12, which had a cost of $2,960 and accumulated depreciation of $2,960, was discarded.
8	Motor #8, which had a cost of $4,570 and accumulated depreciation of $4,140, was sold for $180.
14	Motor #16, which had a cost of $5,450 and accumulated depreciation of $5,230, was sold for $470.

2. Assets exchanged or traded in:

Feb. 1	Motor #6, which had a cost of $6,140 and accumulated depreciation of $4,880, was traded in for a new motor (#22) with a fair market value of $6,820. The old motor and $5,410 in cash were given for the new motor.
9	Motor #9, which had a cost of $5,350 and accumulated depreciation of $4,850, was traded in for a new motor (#23) with a fair market value of $6,580. The old motor and $6,270 in cash were given for the new motor.

Required:

Prepare general journal entries for the transactions.