Diaz Company owns a machine that cost $$126,800$ and has accumulated depreciation of $$92,800.$ 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 $$17,100$ cash.

Diaz sold the machine for $$34,000$ cash.

Diaz sold the machine for $$42,000$ cash.