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Prepare journal entries to record these transactions:

(a) Morrell Corporation disposed of two computers at the end of their useful lives. The computers had cost $ 4,800 and their Accumulated Depreciation was $ 4,800. No residual value was received.

(b) Assume the same information as (a), except that Accumulated Depreciation, updated to the date of disposal, was $ 3,600.  

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