During the current year, Rayon Corporation disposed of two different assets. On January 1, prior to their disposal, the accounts reflected the following:

Asset Original Cost Residual Value Estimated Life Accumulated Depreciation (straight-line)
Machine A $55,000 $12,300 7 years $24,400 (4 years)
Machine B 15,800 2,700 5 years 7,860 (3 years)

The machines were disposed of in the following ways:

a. Machine A: Sold on January 2, for $35,100 cash.
b. Machine B: On January 2, this machine was sold to a salvage company at zero proceeds (and zero cost of removal).

Required:
Give the journal entries related to the disposal of Machine A and Machine B on January 2 of the current year.