The following are some transactions of Pharoah Company for $2024.$ Pharoah 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 $$47,000.$ The equipment had an expected useful life of $10$ years with no residual value.

July $30$ Sold equipment for $$1,600$ cash. The equipment was purchased on January $3,2022,$ for $$13,680$ 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 $1,2018,$ at a cost of $$38,200.$ The estimated useful life was eight years and the estimated residual value was $$7,000.$ The fair value of the old vehicle was $$9,500$ 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 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. List debit entry before credit entry. Record journal entries in the order presented in the problem.$)$

Date Account Titles

Debit

Credit