Kingbird Corporation owns machinery that cost $28.400 when purchased on July 1, 2022. Depreciation has been recorded at a rate of $3,408 per year, resulting in a balance in accumulated depreciation of $11,928 at December 31,2025 . The machinery is sold on September 1,2026, for $14,910 Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit account titles are automatically indented when amount 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 debit entries before credit entries.) Oriole Co, both purchases and constructs various equipment it uses in its operations. The following items for two ditferent types of equipment were recorded in random order during the calendar year 2025. (a1) Compute the total cost for each of these two pieces of equipment. Purchase equipment Construction equipment