Crane Corporation owns machinery that cost $20,400 when purchased on July 1,2022. Depreciation has been recorded at a rate of $2,448 per year, resulting in a balance in accurnulated depreciation of $8.568 at December 31, 2025. The machinery is sold on September 1,2026, for $10,710. Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit occount tities are automatically indented when amount is entered. Do not indent manuali,y. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entrles before credit entrles)