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Explain the entries an accountant will need when disposing of a fixed asset which is NOT FULLY depreciated. Assume that asset is simply being retired

Explain the entries an accountant will need when disposing of a fixed asset which is NOT FULLY depreciated. Assume that asset is simply being retired without the receipt of any cash. List the accounts and whether you would debit or credit them and why. Is it possible to recognize a gain in this situation? Why or why not?

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