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:

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.$)$