ayya Company purchases a machine for $210,000 on January 1 , 2021. Straight-line depreciation is taken each year for four years ssuming a eight-year life and no salvage value. The machine is sold on July 1, 2025, during its fifth year of service. repare entries to record the partial year's depreciation on July 1, 2025, and to record the sale under each separate situation. (1) The lachine is sold for $105,000 cash. (2) The machine is sold for $88,200 cash. Journal entry worksheet Note: Enter debits before credits