Klift Company sold a manufacturing machine on July 1, 2022 for $47,000. The machine was purchased on July 1, 2018 for $76,000 and was estimated to have a useful life of 8 years with a $4,000 salvage value. Accumulated depreciation had been recorded through December 31, 2021, in the amount of $31,500. No depreciation has yet been recorded for 2022. This machine uses straight line depreciation. Record all necessary entries required at time of sale. Record first journal entry in first two blanks. Record second journal entry in remaining lines. Please enter DR then debit account and amount for any debit(s) and CR then credit account and amount for any credit(s). Enter debit(s) first. Blank # 1 Blank # 2 Blank # 3 Blank # 4 Blank # 5 Blank # 6