Prepare the journal entries the following transactions for the Nobles Company, which has a financial year end of $31$ December and uses the straight$-$line method of depreciation.

a$)$ On September, $2023,$ the company sold old delivery equipment for $$9,000.$ The delivery equipment was purchased on $1$ January, $2021$ for $$21,000$ and was estimated to have a $$3,00$ residual value at the end of its $5-$year life. Depreciation on the delivery equipment has been recorded through $31$ December, $2022.$

b$)$ On $30$ June, $2023,$ the company sold old office equipment for $$18,000.$ The office equipment originally cost $$24,000$ and had accumulated depreciation to the date of disposal of $$10,000.$