Ly Company disposed of two different assets. On January 1, prior to their disposal, the accounts reflected the following: The machines were disposed of in the following ways: a. Machine A: Sold on January 1 for $11,000 cash. b. A machine B: On January 1, this machine suffered irreparable damage from an accident and removed immediately by a salvage company at no cost. Prepare the journal entry to the disposal of Machine A and B at the beginning of the current year: (If no entry is required for a transaction event, select "No Journal Entry required" in the first account field.)