Prepare the journal entries to record the following transactions for Reese Company, which has a calendar year end and uses the straight$-$line method of depreciation.

$($a$)$ On September $30,2010,$ the company sold old delivery equipment for $$27,000.$ The delivery equipment was purchased on January $1,2008,$ for $$57,000$ and was estimated to have a $$12,000$ salvage value at the end of its $5-$year life. Depreciation on the delivery equipment has been recorded through December $31,2009.$

$($b$)$ On June $30,2010,$ the company sold old office equipment for $$24,000.$ The office equipment originally cost $$36,000$ and had accumulated depreciation to the date of disposal of $$15,000.$