San Donato Ltd. decided on July 1, 2019 to dispose of an asset group consisting of land, a building, and equipment. An active plan of disposal is being carried out, and sale is highly probable within the following year. The assets carrying values and estimated recoverable amounts at July 1, 2019 are as follows: Estimated Cost Carrying Value Recoverable Amount Land $1,200 $1,200 $1,200 Buildings 8,100 4,500 5,700 Equipment 2,700 1,200 900 $12,000 $6,900 $7.800 On April 1, 2020, the asset group sold for $6,870, net of costs to sell. Required: a) Prepare journal entries that are appropriate to record the information above