Daffy Company purchased and installed a machine on January 2, 1990, at a total cost of \(\$ 54,000\). Straight-line depreciation was taken each year for four years, based on the assumption of a six-year life and no salvage value. The machine was disposed of on August 31, during its fifth year. Present the entries to record the partial year's depreciation on August 31 and to record the disposal under each of the following unrelated assumptions:

(a) the machine was sold for \(\$ 20,000\);

(b) it was sold for \(\$ 8,400\); and

(c) the machine was totally destroyed in a fire and the insurance company settled the insurance claim for \(\$ 11,000\).