During 2013, Ly Company disposed of two different assets. On January 1, 2013, prior to their disposal, the accounts reflected the following:

Asset	Original Cost			Residual Value			Estimated Life		Accumulated Depreciation (straight-line)
Machine A	$	30,000		$	3,000		5	years	$	21,600	(4 years)
Machine B		59,200			3,200		14	years		44,000	(11 years)

The machines were disposed of in the following ways:

a.	Machine A: Sold on January 1, 2013, for $9,000 cash.
b.	Machine B: On January 1, 2013, this machine suffered irreparable damage from an accident and was removed immediately by a salvage company at no cost.

Required:
1.	Prepare the journal entries related to the disposal of each machine at the beginning of 2013. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Machine A Journal Entry Machine B Journal Entry