On September 30, 2018, Choice Landscapes discarded equipment that had a cost of $23,500. Accumulated Depreciation as of December 31, 2017, was $22,000. Assume annual depreciation on the equipment is $1,500. 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. Check your spelling carefully and do not abbreviate.) Journalize the partial-year depreciation expense. Date Accounts and Explanation Debit Credit Sept. 30 Calculate any gain or loss on the disposal of the equipment. (Enter a "O" 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 Sept. 30