During the current year, Yost 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:

$\backslash$table$[[$Asset$,$Original Cost,Residual Value,Estimated Life,$\backslash$table$[[$Accumulated Depreciation$],[($straight line$)]]],[$Machine A$,$$$21,000,$$$3,000,8$ years,$$15,750(7$ years$)],[$Machine B$,120,000,14,000,10$ years,$84,800$ years$)],[$Machine C$,85,000,5,000,15$ years,$64,000(12$ years$)]]$

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

a$.$ Machine A: Sold on January $1$ for $$5,000$ cash.

b$.$ Machine B: Sold on December $31$ for $$30,500$; received cash, $$22,500,$ and an $$8,000$ 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:

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.