On April 1, 2013, Bob's Restaurant and Brewery purchased a new bottle-sealing machine for $147,600. The machine had an estimated useful life of 10 years and is expected to have no residual value. Assume that the company has adopted a partial-year depreciation policy, where depreciation is taken on a monthly basis. The company uses straight line depreciation. The fiscal year-end for Bob's Restaurant and Brewery is December 31. On April 30 , 2021 Bob's Restaurant and Brewery sold this machine for $41,000. b) Record the journal entry for the sale, assuming that the depreciation for 2021 has already been recorded. Enter all debit accounts in alphabetical order. Enter all credit accounts in alphabetical order