On 31.12.2019, a company sells a machine at a price of 30000 excluding VAT of 17% which was initially acquired at a price of 100000 excluding VAT. The machine was amortized up to 50000 at the end of 2018. The useful life of the machine is 10 years, and it has no residual value. Moreover, the depreciation for the current year has not yet been recorded.

• Indicate whether the sale has ended in a benefit or a loss.
• Please record the journal entries related to these transactions.