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

Asset	Original Cost		Residual Value		Estimated Life	Accumulated Depreciation (straight line)
Machine A	$	39,000	$	3,000	10 years	$	28,800 (8 years)
Machine B		49,000		4,000	10 years		36,000 (8 years)
Machine C		75,700		5,800	17 years		49,341 (12 years)

The machines were disposed of during the current year in the following ways:

a. Machine A: Sold on January 1 for $9,800 cash.

b. Machine B: Sold on December 31 for $9,300; received cash, $2,200, and a $7,100 interest-bearing (12 percent) note receivable due at the end of 12 months.

c. Machine C: On January 1, this machine suffered irreparable damage from an accident. On January 10, a salvage company removed the machine at no cost.

Required:

1. Give all journal entries related to the disposal of each machine in the current year.

a. Machine A.

b. Machine B.

c. Machine C.

Complete the following questions by preparing worksheet and journal entries given below.

• Required A
• Required B
• Required C

Give all journal entries related to the disposal of Machine A in the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)