On June 30, 2018 Choice Landscapes discarded equipment that had a cost of $27,440. Accumulated Depreciation as of December 31, 2017, was $26,000. Assume annual depreciation on the equipment is $1,440. 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.) Debit Credit Journalize the partial-year depreciation expense Date Accounts and Explanation Jun 30 Depreciation Expense-Equipment Accumulated Depreciation-Equipment 840 840 To record depreciation on equipment