S9-8 (similar to) Question Help On June 30, 2018, Perfect Landscapes discarded equipment that had a cost of $22,200. Accumulated Depreciation as of December 31, 2017, was $21,000. Assume annual depreciation on the equipment is $1,200. Journalize the partial-year depreciation expense and disposal of the equipment. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journalize the partial-year depreciation expense. Date Accounts and Explanation Debit Credit Jun. 30