On August 31, 2016, Green Landscapes discarded equipment that had a cost of $16,600. Accumulated Depreciation as of December 31, 2015, was $16,000. Assume annual depreciation on the equipment is $600. 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.)

Journalize the partial-year depreciation expense.