On September 30, 2024, Modern Landscapes discarded equipment that had a cost of $21,600. Accumulated Depreciation as of December 31,2023 , 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