On April 28, Whitmire Exercise Mart discarded exercise equipment that cost $ 7,300. The Accumulated Depreciation account

Question:

On April 28, Whitmire Exercise Mart discarded exercise equipment that cost $ 7,300. The Accumulated Depreciation account shows depreciation of $ 7,300 as of the previous December 31. Make the entry in general journal form to record the disposal of the asset.