Blue Corporation owns machinery that cost $$27,200$ when purchased on January $1,2023.$ Depreciation has been recorded at a rate of

$$4,080$ per year, resulting in a balance in accumulated depreciation of $$8,160$ at December $31,2024.$ The machinery is sold on

September $1,2025,$ for $$17,920.$

$($a$)$

Prepare the journal entry to update depreciation for $2025.($Credit account titles are automatically indented when the amount is

entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry

before credit entry.$)$