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	$63,000	$11,300	6 years	$25,850 (3 years)
Machine B	14,500	2,150	5 years	7,410 (3 years)

The machines were disposed of in the following ways:

1. Machine A: Sold on January 2, for $39,000 cash.
2. Machine B: On January 2, this machine was scrapped with zero proceeds (and zero cost of removal).

Required:

1.&2. Prepare the journal entries related to the disposal of Machine A and Machine B on January 2 of the current year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Machine A and Machine B are not options for the general entries so please record them as what you think the most logical way to record them is. Help is greatly appreciated!