Blue Corporation owns machinery that cost $28,800 when purchased on July 1, 2021. Depreciation has been recorded at a rate of $3,456 per year, resulting in a balance in accumulated depreciation of $12,096 at December 31, 2025. The machinery is sold on September 1,2026, for $7,488. Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. ICredit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. List all debit entries before credit entries)