On Apral, one of two large production machines used by Evert Company stripped a gear, Guusing mojor internat damage, On Apoli 5 , the company deoded to purchase a new machine fonst 5132,500 s so that producton could continue. The old machine had the folowing account balarices on January 1: oniginal cost, 590000 - accumulated depreciation, 563 , 000 (20year life, no residual value]. The compary rejected a vrade in offer of 513.500 . Instead, the old machine was sold on Apali 5 to another compary for 324,000 . Evert spent 33000 on dearing and 51,000 on moving the old madhine prior to shipping, Insurance premumb (prepaid) on the old machine were 4450 , the unused portbon of the preminim is applied to the new machine for the same coverage and cost. That insueance was paid on january 1 and covered the period january 1 through December 31. a. Record the entry for Evert Company to purchase equipment on Aprit5. b. Recorid the enkries for Evert Company on Apnit 5 to dispose of the ofd machine, including any required updates for depreciation and for insurance expense Note: flound ansmer ta the nearest whole dollar