The following are the transactions of Morrell Corporation.

a.	Morrell Corporation disposed of two computers at the end of their useful lives. The computers had cost $4,600 and their Accumulated Depreciation was $4,600. No residual value was received.
b.	Assume the same information as (a), except that Accumulated Depreciation, updated to the date of disposal, was $3,200.

Prepare journal entries to record above transactions.