Journal entry worksheet Record the depreciation of Machine A. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the disposal of Machine B. Note: Enter debits before credits. Journal entry worksheet Record the depreciation of Machine B. Note: Enter debits before credits. Journal entry worksheet Record the disposal of Machine C. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. 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: The machines were disposed of during the current year in the following ways: a. Machine A: Sold on January 1 for $11,500 cash. b. Machine B: Sold on December 31 for $44,960; received cash, $35,968, and an $8,992 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