On April 1, 2026, Blossom sold the machine for $1,518,400 to Yoakam Company. (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. List all debit entries before credit entries.) On December 31,2025 , Blossom Inc. has a machine with a book value of $1,372,400. The original cost and related accumulated depreciation at this date are as follows. Depreciation is computed at $87,600 per year on a straight-line basis. Presented below is a set of independent situations. For each independent situation, indicate the journal entry to be made to record the transaction. Make sure that depreciation entries are made to update the book value of the machine prior to its disposal. On July 31, 2026, the company donated this machine to the Mountain King City Council. The fair value of the machine at the time of the donation was estimated to be $1,606,000. (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. List all debit entries before credit entries.) Ju Ju A fire completely destroys the machine on August 31,2026 . An insurance settlement of $627,800 was received for this casualty. Assume the settlement was received immediately. (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. List all debit entries before credit entries.)