write the journal entry.

In May 2017, Holiday announced the closing of its Financial Division, a decision that qualified for accounting as a discontinued operation. The Financial Division was officially closed on September 15, 2017. The equipment was disposed of on November 1, 2017 however the building will not be sold until 2018 and meets the requirements for a "held for sale" asset. Additional information related to the Financial Division is as follows: 1. January 1- May 1May 1- September Revenues Expenses $1,542,000 $1,457.000 15 $654,000 $826,000 January 1 Book Value $967,000 $3,150,000 Depreciation 2017 Selling Price $53,000 $278,000 $712,000 $3,732,000 Equipment Building Accumulated Depreciation on the Equipment prior to 2017 was $242,000, on the building accumulated depreciation prior to 2017 was $516,000. The revenues and expenses related to the Financial Division are included in the revenues and expenses on the trial balance. All depreciation was properly recorded for the building and equipment of the Financial Division. The disposal of the equipment and building have not been recorded