On July 31, 2016. Wonderful Landscapes discarded equipment that had a cost of 525.320. Accumulated Depreciation as of December 31, 2017, was $24,000. Assume annual depreciation on the equipment is $1.320. Journalize the partial year depreciation expense and disposal of the equipment. (Record debits first, the credits Select the explanation on the last line of the joumal entry table> Joumalize the partial year depreciation expense Date Accounts and Explanation Debt Credit Jul 31 tero value Enter a loss with a minus ir parentheses) Calea Discarded with the Market vall soment for cash Less Book To record depreciation on Com To records of land Low Accumulated Depreciation Galino Loss) Jourire the disposal of the equipment Date Account and Explanation M31 Debut Credit