EveryWhere Development Co. showed the following selected PPE balances on January 31, 2020:

Van ................................................................................................ $ 64,400
Accumulated depreciation, van1 ................................................. 40,600
Machinery...................................................................................... 128,800
Accumulated depreciation, machinery2 ..................................... 20,440
Equipment ...................................................................................... 75,600
Accumulated depreciation, equipment3 .................................... 44,800

Required

Prepare the entries to record the following disposals:

1. The van was sold on March 2, 2020, for cash of $17,920. It had been driven 4,500 kilometres from January 31, 2020, to the date of sale.

2. The machinery was sold on August 27, 2020, for cash of $95,718.

3. The equipment was sold on June 29, 2020, for cash of $27,720.