Morris Inc. recorded the following transactions over the life of a piece of equipment purchased in Year 1:

Jan.	1,		Year		1		Purchased equipment for $101,000 cash. The equipment was estimated to have a five-year life and $4,000 salvage value and was to be depreciated using the straight-line method.
Dec.	31,		Year		1		Recorded depreciation expense for Year 1.
Sept.	30,		Year		2		Undertook routine repairs costing $900.
Dec.	31,		Year		2		Recorded depreciation expense for Year 2.
Jan.	1,		Year		3		Made an adjustment costing $3,600 to the equipment. It improved the quality of the output but did not affect the life and salvage value estimates.
Dec.	31,		Year		3		Recorded depreciation expense for Year 3.
June.	1,		Year		4		Incurred $1,950 cost to oil and clean the equipment.
Dec.	31,		Year		4		Recorded depreciation expense for Year 4.
Jan.	1,		Year		5		Had the equipment completely overhauled at a cost of $11,200. The overhaul was estimated to extend the total life to seven years. The salvage value did not change.
Dec.	31,		Year		5		Recorded depreciation expense for Year 5.
Oct.	1,		Year		6		Received and accepted an offer of $30,000 for the equipment.

Required: Prepare the journal entry for the disposal of the equipment on October 1, Year 6.