On August 31, 2018, Option Landscapes discarded equipment that had a cost of $28,600. Accumulated Depreciation as of December 31, 2017, was $28,000. 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. Date Accounts and Explanation Aug. 31 Depreciation Expense-Equipment Accumulated Depreciation-Equipment To record depreciation on equipment. Debit Credit