Ly Company disposed of two different assets. On January 1, prior to their disposal, the accounts reflected the following:

Asset	Original Cost			Residual Value			Estimated Life		Accumulated Depreciation (straight-line)
Machine A	$	33,000		$	3,300		6	years	$	24,750	(5 years)
Machine B		62,200			3,400		15	years		47,040	(12 years)

The machines were disposed of in the following ways:

Machine A: Sold on January 1 for $9,100 cash.

Machine B: On January 1, this machine suffered irreparable damage from an accident and was removed immediately by a salvage company at no cost.

Required:

1. & 2. Prepare the journal entries related 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.)