For each of these disposals, prepare a journal entry to record depreciation from January 1, 2021, to the date of disposal, if required. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record depreciation expense.) I (To record depreciation expense.) (To record depreciation expense. Record the disposals. (Credit account titles are automatically Indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 1 (To record disposal of equipment.) July 30 (To record disposal of equipment.) Nov. 1 To record disposal of equipment.)