edEx Corporation is a global leader in express distribution. It has the worlds largest fleet of all-cargo aircraft and thousands of vehicles, trailers and electric-powered autonomous delivery robots (bots) and drones to pick up and deliver packages. These bots and drones are used primarily for the last mile (or kilometre) of delivery in the most environmentally sustainable and cost-effective way. Assume that FedEx sold some of its robots as part of a modernization process. The bots had been used in the business for three years. The records of the company reflect the following (in millions):

Fleet of electric powered, autonomous delivery bots	$	53
Accumulated depreciation		41

Required:

1. Prepare the journal entry to record the disposal of the fleet of bots and the related transaction effects, assuming that the sales price was (a) $12, (b) $13, or (c) $10. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)