2. Rublev Company disposed of the following assets during the year. On January 1 of the current year, prior to the disposal of the assets, the accounts reflected the following: Asset Machine A Machine B Machine C Original Residual Cost Value S 24,000 $ 3,000 69,000 4,000 76,000 6,100 Estimated Life 12 years 10 years 16 years Accumulated Depreciation (straight line) $17,500 (10 years) 52,000 (8 years) 52,425 (12 years) 6 ili The machines were disposed of during the current year in the following ways: a. Machine A: Sold on January 1 for $6,100 cash./ b. Machine B: Sold on December 31 for $11,200; received cash, $2,000, and a $9,200, 12% note receivable due at the end of 12 months. c. Machine C: On January 1, this machine suffered irreparable damage from an accident. On January 1, a salvage company removed the machine at no cost. Required: Prepare all journal entries related to the disposal of each machine in the current year