East River Company owns a machine that is no longer working properly. The owner of the company believes the machine can be fixed, but s/he has decided to buy a new machine instead of fixing the one already in place in the factory. The machine is in a general ledger account, Machines, has an original cost of $180,000, and has accumulated depreciation of $93,200. Make the correct journal entry or entries under each of the following conditions. If no journal entry should be made, explicitly say that no journal entry should be made.

Part a. The company sells the machine for $86,800.

Part b. The company sells the machine for $102,900.

Part c. The company sells the machine for $42,000.

Part d. A potential buyer comes out to look at the machine, but when he takes a look at it, he has no further interest in buying it. There are no other potential buyers, and the company owner really needs the space for a new machine, so s/he simply pays someone to haul the machine off to the junkyard. For our purpose here, ignore the payment to the person or company who hauls the machine off to the junkyard. What (if any) is the appropriate entry to record the disposition of the machine?