S-F:9-8 Discarding an asset (Learming Objective 3) On October 31, 2024, Alternative Landscapes discarded equipment that had a cost of $26,920. Accumwlated Depreciation as of December 31, 2023 , was $25,000. Assume annual depreciation on the equipment is $1,920. Journalize the partial-year depreciation expense and disposal of the equipment