Machinery that cost $218,000 on 1 January 20X1 was sold for $91,500 on 30 June 20X6. It was being depreciated over a 10-year life by the straight-line method, assuming its residual value would be $25,000. A building that cost $1,960,000, residual value $126,000, was being depreciated over 20 years by the straight-line method. At the beginning of 20X6, when the structure was 8 years old, an additional wing component was constructed at a cost of $695,000. The estimated life of the wing considered separately was 15 years, and its residual value was expected to be $39,500. The accounting period ends 31 December. Required: 1. Give all required entries to record a. Sale of the equipment, including depreciation to the date of sale. b. The addition to the building-cash was paid. c. Depreciation on the building and its addition after the latter has been in use for one year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.)