Marriott International is a worldwide operator and franchisor of hotels and related lodging facilities totalling over $2.7 billion in property and equipment. It also develops, operates, and markets time-share properties totalling nearly $2.8 billion. Assume that Marriott replaced furniture that had been used in the business for five years. The records of the company reflected the following regarding the sale of the existing furniture:

Furniture (cost)	$	5,400,000
Accumulated depreciation		4,530,000

Required:

1. Prepare the journal entry for the disposal of the furniture, assuming that it was sold for:

a. $870,000 cash b. $2,040,000 cash c. $690,000 cash

(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)