A machine having a book value on 1/1/23 of $3,000 was sold on 4/1/23 for $3,300. The original cost of the machine (acquired on 1/1/21) was $5,000. At that time, the estimated life of the machine was five years, with no residual value. The last entry for depreciation (straight-line) was made on 12/31/22. Prepare the two journal entries required on 4/1/23