Crane Corporation owns machinery that cost $20,400 when purchased on July 1, 2021. Depreciation has been recorded at a rate of $2,448 per year, resulting in a balance in accumulated depreciation of $8,568 at December 31, 2025. The machinery is sold on September 1, 2026, for $5,304. Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit account titles are automatically Indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation (a) Depreciation Expense Accumulated Depreciation-Machinery (b) Cash Debit 1632 10710 Accumulated Depreciation Machinery 10200 Machinery Credit 1632 510 20400