Drabinski Ltd. decided on 1 July 20X3 to dispose of an asset group consisting of land, a building, and equipment. An active plan of disposal is being carried out, and sale is highly probable within the following year. The assets' carrying values and estimated recoverable amounts at 1 July 20X3 are as follows:

	Cost	Carrying Value	Estimated Recoverable Amount
Land		$	470,000		$	470,000		$	498,000
Building			3,400,000			1,640,000			970,000
Equipment			1,040,000			470,000			357,000
		$	4,910,000		$	2,580,000		$	1,825,000

On 31 December 20X3, the net recoverable amount of the group is reliably estimated to be $1,859,000. On 1 April 20X4, the asset group is sold for $1,919,000, net of costs to sell.

Prepare journal entries that are appropriate to record the information above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)