On June 30, 2018, Just Right Landscapes discarded equipment that had a cost of $21,600. Accumulated Depreciation as of December 31, 2017, was $21,000. 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 Debit Credit Jun. 30 Calculate any gain or loss on the disposal of the equipment. (Enter a "0" for items with a zero value. Enter a loss with a minus sign or parentheses.) Market value of assets received Less: Book value of asset disposed of Cost Less: Accumulated Depreciation Gain or (Loss) Journalize the disposal of the equipment. Date Accounts and Explanation Debit Credit Jun. 30