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On May 31, 2020, Please Grow Landscaping discarded equipment that had a cost of $27,816.

Accumulated Depreciation as of December 31, 2019, was $25,200. Assume annual depreciation on the equipment is $2,616.

Journalize the partial-year depreciation expense and disposal of the equipment.

Statement
Market value of assets received
Less: Book value of asset disposed of
Cost
Less: Accumulated Depreciation
Gain or (Loss)

Journal
DateDescriptionDebitCredit
May 31
May 31
May 31
May 31
May 31