The machines were disposed of in the followng ways:

a$.$ Machine A: This machine was sold on January $1$ for $$6,530$ cash.

b$.$ Machine B: On January $1,$ this machine suffered Irreparable damage from an accident and was removed immedlately by a salvage

company at no cost$.$

Required:

Prepare the Journal entrles related to the disposal of each machine at the beginning of the current year. Transaction $"$a$"$ relates to the

recording of the depreclation, and transaction $"b"$ relates to the recording of the disposal of the machine. $($If no entry is required for a

transaction$/$event$,$ select $"$No journal entry required" In the first account field.$)$

Machine A $-$ Jan. $1$:

Journal entry worksheet

$2$

Record the entry for depreciation expense.

Note: Enter dehits before crects.

Machine B $-$ January $$:

Journal entry worksheet

Record the entry for depreciation expense.

Note: Enter debits before credits.