On September 20, 2012, Just Right Landscapes discarded equipment that had a cost of $21,800. Accumulated Depreciation as of December 31, 2017, was $20.000. Assume annual repreciation on the cquiqment is $1,800. Journalize the partial-year desireciation experse and disposal of the equipment. Record debits first, then credits. Salect the explanation on the last line of the journal entry table. Journalize the partie-year cepreciation expense. Date Accounts and Explanation Debit Credit Sept 30 Calculate any gain or loss on disposal of the equipment. (Enter a 'U' for items with a zero value. Enter a los with a minus algn or parentheses.) Market value of assets receiver Lees: Book value of asset disposed of Cast Lass: Accumulated Depreciation Gain or (Loss) Journalize the disposal of the eculoment. Date Accounts and Explanation Debit Credit Sept 30