on

April

30,

2024,

Just Right

Landscapes discarded equipment that had a cost of

$22,900.

Accumulated Depreciation as of

December

31,

2023,

was

$22,000.

Assume annual depreciation on the equipment is

$900.

Journalize the partial-year depreciation expense and disposal of the equipment. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Check your spelling carefully and do not abbreviate.)

Journalize the partial-year depreciation expense.

Date			Accounts and Explanation	Debit	Credit
Apr. 30

Calculate any gain or loss on the disposal of the equipment. (Enter a "0" for items with a zero value. Enter a loss with a minus sign or parentheses.)

Market value of assets received
Less: Book value of asset disposed of
Cost
Less: Accumulated Depreciation
Gain or (Loss)

Journalize the disposal of the equipment.

Date			Accounts and Explanation	Debit	Credit
Apr. 30