The following are some transactions of Cullumber Company for 2021. Cullumber 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, 2012, for $53,000. The equipment had an expected useful life of 10 years with no residual value.
July 30		Sold equipment for $1,600 cash. The equipment was purchased on January 3, 2019, for $13,320 and was depreciated over an expected useful life 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, 2015, at a cost of $37,000. The estimated useful life was eight years and the estimated residual value was $7,000. The fair value of the old vehicle was $9,400on November 1, 2021.

1. For each of these disposals, prepare a journal entry to record depreciation from January 1, 2021, to the date of disposal, if required. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Apr. 1July 30Nov. 1	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	(To record depreciation expense.)
choose a transaction date Apr. 1July 30Nov. 1	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	(To record depreciation expense.)
choose a transaction date Apr. 1July 30Nov. 1	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense	enter a debit amount	enter a credit amount
	(To record depreciation expense.)

2. List of Accounts

Record the disposals. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 1	enter an account title to record disposal of equipment on April 1	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on April 1	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on April 1	enter a debit amount	enter a credit amount
	(To record disposal of equipment.)
July 30	enter an account title to record disposal of equipment on July 30	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on July 30	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on July 30	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on July 30	enter a debit amount	enter a credit amount
	(To record disposal of equipment.)
Nov. 1	enter an account title to record disposal of equipment on November 1	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on November 1	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on November 1	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on November 1	enter a debit amount	enter a credit amount
	enter an account title to record disposal of equipment on November 1	enter a debit amount	enter a credit amount
	(To record disposal of equipment.)