The following are some transactions of Sunland Company for 2017. Sunland 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, 2008, for $54,000. The equipment had an expected useful life of 10 years with no residual value.
July 30		Sold equipment for $1,375 cash. The equipment was purchased on January 3, 2015, for $15,300 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, 2011, at a cost of $38,600. The estimated useful life was eight years and the estimated residual value was $5,000. The fair value of the old vehicle was $7,000 on November 1, 2017.

(a)

For each of these disposals, prepare a journal entry to record depreciation from January 1, 2017, 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. Round answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit