Problem $9-15$A Partial$-$period depreciation; disposal of PPE LO$2,3,6$

Endblast Productions showed the following selected asset balances on December $31,2023$:

Land $ $428,800$

Building $558,400$

Accumulated depreciation, building$1406,400$

Equipment $187,200$

Accumulated depreciation, equipment$281,000$

$1$Remaining estimated useful life is eight years with a residual value of $$20,000$; depreciated using the straight$-$line method to the nearest whole month.

$2$Total estimated useful life is $10$ years with a residual value of $$24,000$; depreciated using the double$-$declining$-$balance method to the nearest whole month.

Required:

Prepare the entries for each of the following. $($Round intermediate calculations to the nearest whole dollar.$)$

$1.$ The land and building were sold on September $27,2024,$ for $$608,000$ cash.