possible On June 30, 2024, Modern Landscapes discarded equipment that had a cost of $28,320. Accumulated Depreciation as of December 31, 2023, was $27,000. Assume annual depreciation on the equipment is $1,320. 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 Jun. 30 Depreciation Expense Equipment Accounts and Explanation Debit Credit 660 Accumulated Depreciation-Equipment 660 To record depreciation on equipment.