Jash Corporation owns machinery that cost $20,800 when purchased on July 1,2022 . Depreciation has been recorded at a rate of 2,496 per year, resulting in a balance in accumulated depreciation of $8,736 at December 31,2025 . The machinery is sold on eptember 1,2026 , for $10,920. repare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit account titles are automatically indented when mount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all ebit entries before credit entries.)