During 2015, Merkley Company disposed of three different assets. On January 1, 2015, prior to their disposal, the accounts reflected the following:

Accumulated (straight line) 33,750 (6 years) Original Residual Estimated CostValue Life Asset Machine A 39,000 $3,000 8years S 27000 (6 years) Machine B 49,000 4,000 8 years Machine C 75,700 5,300 16 years 52,800 (12 years) The machlnes were disposed of In the following ways: a. b. Machine A: Sold on January 1, 2015, for $11,700 cash. Machine B: Sold on December 31, 2015, for $10,325, recelved cash, $2,200, and a $8125 Interest-bearing (12 percent) note recelvable due at the end of 12 months. C.Machine C: On January 1, 2015, this machine suffered irreparable damage from an accident. On January 10, 2015, a salvage company removed the machine at no cost