Miley Enterprises sold equipment for $8,000 on March 1, 2019.
	The equipment had cost $24,000.
	The balance in the accumulated depreciation account at December 31, 2019 was $17,000.
	Depreciation expense per month is $1,000.
	Prepare the 2 journal entries that Miley would make to record the sale of this equipment.

	The December 2019 Balance Sheet of Cooper Company showed Equipment of $64,000
	and Accumulated Depreciation of $18,000 before depreciation is recorded for 2019.
	On December 31, 2019, the company decided that the equipment has a remaining useful life
	of 6 years with a $4,000 salvage value.
	Prepare the journal entry to record the revised depreciation expense at December 31, 2019.