Amorico Pty Ltd scrapped the following machines as worthless:

Machine		Cost		Accumulated depreciation 2 Jan. 2016		Removal expense paid		Date of purchase		Date of disposal
1 2 3		$8 400  18000 40 000		$8 400 15500 27300		— $900 —		2/1/12 30/6/11 30/6/12		2/1/16 2/1/16 1/4/16

Depreciation expense was recorded last on 31 December 2015.

Required                      

Prepare separate entries to record the disposal of the machines by Amorico Pty Ltd.