The following are some transactions of Blossom Company for 2024. Blossom Company uses straight-line depreciation and has a December 31 year end. Apr, 1 Retired a piece of equipment that was purchased on January 1, 2015, for $46,000. The equipment had an expected useful life of 10 years with no residual value. July 30 Sold equipment for $1,200 cash. The equipment was purchased on January 3,2022, for $12,960 and was depreciated over an expected uscfullife of three years with no residual value. Nov. 1 Traded in an old vehicle for a new vehicle, receiving a $10.000 trade in allowance and paying $36.000 cash. The old vehicle had been purchased on November 1, 2018, at a cost of $28800. The estimated useful life was eight years and the estimated residual value was $6,000. The fair value of the old vehicle was $8.100 on November 1,2024. (a) For each of these disposals, prepare a journal entry to record depreciation from January 1, 2024, to the date of disposal, if required. (Credit occount titles pre outomatically indented when the amount is entered. Do not indent manuall if no entry is required, select "No Entry" for the accourlestites ond enter O for the arncunts. List debit entry before creait entry. Record joumol entries in the order presented in the problem] ecord the disposais. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manualy, if no entry is quired, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries Record journal ntries in the order presented in the problem.)