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

$\backslash$table$[[,,,,],[$Asset$,$Original,Residual,Estimated,$\backslash$table$[[$Accumulated$],[$Depreciation$]]],[$Cost$,$Value,Life,straight$-$line$),],[$Machine A$,$$$66,000,$$$12,100,7$ years,$$30,800(4$ years$)],[$Machine B$,14,800,2,200,5$ years,$7,560(3$ years$)]]$

The machines were disposed of in the following ways:

a$.$ Machine A: Sold on January $2,$ for $$39,100$ cash.

b$.$ 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.$)$

Journal entry workshee