Presented below are selected transactions for the Blossom Company for 2023.

Jan.		1		Retired a piece of equipment that was purchased on January 1, 2013. The equipment cost $142,500 on that date and had a useful life of 10 years with no salvage value.
April		30		Sold equipment for $72,200 that was purchased on January 1, 2020. The equipment cost $199,500 and had a useful life of 5 years with no salvage value.
Dec.		31		Discarded equipment that was purchased on June 30, 2019. The equipment cost $79,800 and was depreciated on a 5-year useful life with a salvage value of $3,800.

Journalize all entries required as a result of the above transactions. Blossom Company uses the straight-line method of depreciation and has recorded depreciation through December 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1	enter an account title to record the transaction on January 1	enter a debit amount	enter a credit amount
	enter an account title to record the transaction on January 1	enter a debit amount	enter a credit amount
April 30	enter an account title to record depreciation on April 30	enter a debit amount	enter a credit amount
	enter an account title to record depreciation on April 30	enter a debit amount	enter a credit amount
	(To record depreciation)
	enter an account title to record sale of equipment on April 30	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment on April 30	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment on April 30	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment on April 30	enter a debit amount	enter a credit amount
	(To record sale of equipment)
Dec. 31	enter an account title to record depreciation on December 31	enter a debit amount	enter a credit amount
	enter an account title to record depreciation on December 31	enter a debit amount	enter a credit amount
	(To record depreciation)
	enter an account title to record sale of equipment on December 31	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment on December 31	enter a debit amount	enter a credit amount
	enter an account title to record sale of equipment on December 31	enter a debit amount	enter a credit amount
	(To record sale of equipment)