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		$	445,000		$	445,000		$	468,000
Building			3,150,000			1,590,000			945,000
Equipment			990,000			445,000			337,000
		$	4,585,000		$	2,480,000		$	1,750,000

On 31 December 20X3, the net recoverable amount of the group is reliably estimated to be $1,779,000. On 1 April 20X4, the asset group is sold for $1,839,000, 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.)