Nash Corporation owns machinery that cost $25,600 when purchased on July 1, 2019. Depreciation has been recorded at a rate of $3,072 per year, resulting in a balance in accumulated depreciation of $10,752 at December 31, 2022. The machinery is sold on September 1, 2023, for $13,440. Prepare journal entries to (a) update depreciation for 2023 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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount