During the current year, Rayon Corporation disposed of two different assets. On January 1, prior to their disposal, the accounts reflected the following:

Asset	Original Cost				Residual Value				Estimated Life		Accumulated Depreciation (straight-line)
Machine A	$	67,000			$	11,800			8	years	$	34,500	(5 years)
Machine B		14,900				2,450			6	years		8,300	(4 years)

The machines were disposed of in the following ways:

1. Machine A: Sold on January 2, for $34,600 cash.
2. Machine B: On January 2, this machine was sold to a salvage company at zero proceeds (and zero cost of removal).

Record the current year depreciation for Machine A prior to disposal.

Record the disposal of machine A.

Record the current year depreciation for Machine B prior to disposal.

Record the disposal of machine B.