On July 31,2024 , Option Landscapes discarded equipment that had a cost of $22,320. Accumulated Depreciation as of December 31,2023 , was $21,000. Assume annual depreciation on the equipment is $1,320. 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