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b. The machine was traded in on new tools having a $119,000 cash price. A$41,000 trade-in allowance balance was paid in cash. Since the tools have been customized, the fair values are not known. Journal entry worksheet Note: Enter debits before credits. c. The machine plus $69,000 was exchanged for a delivery van having a fair value of $105,000. Journal entry worksheet On January 2, 2023, Direct Shoes Inc. disposed of a machine that cost $85,000 and had been depreciate journal entries to record the disposal under each of the following unrelated assumptions: a. The machine was sold for $33,500cash. Journal entry worksheet Note: Enter debits before credits: c. The machine plus $69,000 was exchanged for a delivery van having a fair value of $105,000 Journal entry worksheet 1. The machine was traded for vacant land adjacent to the shop to be used as a parking lot. The land had of fair value of $76,000. and Direct Shoes inc paid $26,000 cash in addition to giving the seller the machine. The machine was traded in on new toots having a $119,000 cash price A $41,000 trade-in allowance was recelved, and the xalance was poid in cash. Since the tools have been customized, the far values are not known. d. The machine was traded for vacant land adjacent to the shop to be used as a parking lot. The land had a fair val and Direct Shoes Inc, paid $26.000 cash in addition to giving the seller the machine. Journal entry worksheet Record the exchange of machine. Note: Enter debits before credits. On Jantwary 2, 2023, Drect Shoes inc, disposed of a machine that cost $85,000 and had been depreciated $45,850 Present the joumal entries to record the disposat under each of the following unrelatod assumptions a. The machine was sold for $33,500 cash