Equipment purchased for $6,000 on 1/1/19 was taken out of service at the beginning of August 2021 due to recurring maintenance problems. The companys attempts to find a buyer have been unsuccessful. Straight-line depreciation recorded on the equipment prior to 2021 was $2,400. No depreciation has been taken in 2021. If a buyer is not found, and that now appears likely, there will be no proceeds from disposing of the equipment.

How would this problem be journalized?