During 2017, Ly Company disposed of two different assets. On January 1, 2017, prior to disposal of the assets, the accounts reflected the following:

Asset	Original Cost			Residual Value			Estimated Life	Accumulated Depreciation (straight-line)
Machine A	$	36,000		$	3,900		6 years	$	26,750	(5 years)
Machine B		68,500			4,150		13 years		54,450	(11 years)

The machines were disposed of in the following ways:

1. Machine A: This machine was sold on January 1, 2017, for $8,220 cash.
2. Machine B: On January 1, 2017, 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 2017. Transaction a relates to the recording of the 2017 depreciation and transaction b relates to the recording of the disposal of the machine. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Machine A - Jan. 1, 2017:

Machine B - January 1, 2017:

2. Not available in Connect.