Required:
1.	Prepare the journal entries related to the disposal of each machine at the beginning of 2013. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Machine A 1. Record 2013 depreciation for Machine A prior to disposal. 2. Record the disposal of Machine A. Machine B 1. Record 2013 depreciation for Machine B prior to disposal. 2. Record the disposal of Machine B.