Nicole's Getaway Spa (NGS) purchased a hydrotherapy tub system to add to the wellness programs at NGS. The machine was purchased at the beginning of the year at a cost of $13,000. The estimated useful life was five years and the residual value was $1,000. Assume that the estimated productive life of the machine is 10,000 hours. Expected annual production was year 1,2,250 hours; year 2, 2,400 hours; year 3, 2,250 hours; year 4, 2,100 hours; and year 5, 1,000 hours. 2. Assume NGS sold the hydrotherapy tub system for $3,900 at the end of year 3. Prepare the journal entry to account for the disposa of this asset under the three different methods. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest dollar amount.) View transaction list Journal entry worksheet A B C Record the disposal of the hydrotherapy tub system for $3,900 in year 3 assuming depreciation was calculated using the straight-line method. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record the disposal of the hydrotherapy tub system for $3,900 in year 3 assuming depreciation was calculated using the units-of-production method. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record the disposal of hydrotherapy tub system for $3,900 in year 3 assuming depreciation was calculated using the double-declining method. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit