A machine with an expected service life of six years and salvage value of \(\$ 3,000\) was purchased by Aster Company for \(\$ 39,000\). After taking straight-line depreciation for four years, the machine was sold. Present a general journal entry dated December 31 to record the sale assuming the cash proceeds from the sale were:

(a) \(\$ 15,000\);

(b) \(\$ 18,450\);

(c) \(\$ 13,750\).