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

reflected the following:

The machines were disposed of in the following ways:

a$.$ Machine A: Sold on January $2,$ for $$39,000$ 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.$)$

Answer is not complete.