Diaz Company owns a machine that cost $$126,600$ and has accumulated depreciation of $$90,600.$ Prepare the entry to record the disposal of the machine on January $1$ in each separate situation.

The machine needed extensive repairs and was not worth repairing. Diaz disposed of the machine, receiving nothing in return.

Diaz sold the machine for $$16,100$ cash.

Diaz sold the machine for $$36,000$ cash.

Diaz sold the machine for $$41,300$ cash.