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	$57,000	$10,800	7 years	$26,400 (4 years)
Machine B	15,300	2,450	5 years	7,710 (3 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 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.)