Vidotron Lte completed the following transactions involving printing equipment. Machine 6690 was purchased for cash on May

Vidéotron Ltée completed the following transactions involving printing equipment.
Machine 6690 was purchased for cash on May 1, 2023, at an installed cost of $72,900. Its useful life was estimated to be four years with an $8,100 trade-in value. Straight-line depreciation was recorded for the machine at the end of 2023 and 2024.
On August 5, 2025, it was traded for Machine 6691, which had an installed cash price of $54,000. A trade-in allowance of $40,500 was received and the balance was paid in cash. The new machine’s life was estimated at five years with a $9,450 trade-in value. The fair values of Machines 6690 and 6691 were not reliably determined at the time of the exchange. Double-declining-balance depreciation was recorded on each December 31 of Machine 6691’s life. On February 1, 2028, it was sold for $13,500.
Machine 6711 was purchased on February 1, 2028, at an installed cash price of $79,650. It was estimated that the new machine would produce 75,000 units during its useful life, after which it would have an $8,100 trade-in value. Units-of-production depreciation was recorded on the machine for 2028, a period in which it produced 7,500 units of product. Between January 1 and October 3, 2029, the machine produced 11,250 more units. On October 3, 2029, it was sold for $54,000.

Required
Prepare journal entries to record:
1. The depreciation expense recorded to the nearest whole month on the first December 31 of each machine’s life (for units-of-production, round the rate per unit to three decimal places).
2. The purchase/exchange/disposal of each machine.