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On January 2, Bering Company disposes of a machine costing $53,000 with accumulated depreciation of $28,551. Prepare the entries to record the disposal under each separate situation 1. The machine is sold for $20.505 cash 2. The machine is traded in for a new machine having a 569,500 cash price A $25 237 trade-in allowance is received and the balance is paid in cash. Assume the asset exchange has commercial substance 3. The machine is traded in for a new machine having a $69.500 cash price A $18.928 trade in allowance is received, and the balance is paid in cash. Assume the asset exchange has commercial substance Record the sale of the machine for $20,505 cash. Record the exchange assuming that the exchange has commercial substance. Record the exchange assuming that the exchange has commercial substance