During the current year, Fortini Company disposed of three different assets. The company's accounts reflected the following on January $1$ of the current years, prior to the disposal of the assets:

$\backslash$table$[[,$Original,Residual,Estimated,Accumulated Depreciation$],[$Asset$,$Cost,Value,Life,$($straight line$),],[$Machine A$,$$$21,000,$$$3,000,8$ years,$$15,750(7$ years$),],[$Machine B$,50,000,4,000,10$ years,$36,800(8$ years$),],[$Machine C$,75,000,3,000,12$ years,$60,000(10$ years$),]]$

The machines were disposed of in the following ways:

a$.$ Machine $A$ : Sold on January $1$ of the current year for $$5,000$ cash.

b$.$ Machine B$.$ Sold on April $1$ for $$10,500$; received cash, $$2,500,$ and a note receivable for $$8,000,$ due on March $31$ of the following year, plus $6$ percent interest.

c$.$ Machine C$.$ Suffered irreparable damage from an accident on July $2.$ On July $10,$ a salvage company removed the machine at no cost$.$ The machine was insured, and $$18,000$ cash was collected from the insurance company.

Required:

Prepare all journal entries related to the disposal of each machine in the current year. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Round the final answer to nearest whole dollar.$)$

$(1)$ Record depreciation expense of machine $A.$

Record disposal of machine $A.$

Record depreciation expense of machine B$.$

Record disposal of machine $B.$

Record depreciation expense of machine $C.$

Record disposal of machine $C.$

$\backslash$table$[[$Credit$],[],[21,000],[250]]$