Higher Company had the following disposals of production equipment during 1992:

Equipment ID Number	Purchase Date	Original Cost	Date of Disposal	Disposal Proceeds	Useful Life	Depreciation Method
301	2/28/84	70,300	10/03/92	14,300	10	Straight line
415	07/03/91	96,000	7/19/92	63,000	5	150% declining balance
573	6/15/90	94,500	3/21/92	38,000	6	Sum of the years digits

Highers policy is to charge a full years depreciation in the year of purchase if an asset is purchased before July 1. For assets purchased after July 1, only one-half years depreciation is charged. During the year of disposal, one-half years depreciation is charged if the asset is sold after June 30. No depreciation is charged during the year of disposal if the asset is sold before July 1. In all three cases above, estimated residual value at the time of acquisition was zero.

Required: Prepare journal entries to record the above disposals.