13. Diaz Company owns a milling machine that cost $125,300 and has accumulated depreciation of $94,700. Prepare the entry to record the disposal of the milling machine on January 3 under each of the following independent situations.

1.	The machine needed extensive repairs, and it was not worth repairing. Diaz disposed of the machine, receiving nothing in return.
2.	Diaz sold the machine for $16,500 cash.
3.	Diaz sold the machine for $30,600 cash.
4.	Diaz sold the machine for $40,400 cash. Record the disposal of the machine receiving nothing in return. Record the sale of the machine for $16,500 cash. Record the sale of the machine for $30,600 cash. Record the sale of the machine for $40,400 cash.