M$9-9($Algo$)$ Recording the Disposal of a Long$-$Lived Asset $[$LO $9-5]$

The following are the transactions of Morrell Corporation:

Morrell Corporation disposed of two computers at the end of their useful lives. The computers had cost $$4,620$ and their Accumulated Depreciation was $$4,620.$ No residual value was received.

Assume the same information as $($a$),$ except that Accumulated Depreciation, updated to the date of disposal, was $$3,240.$

Required:

Prepare journal entries to record above transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$