On April 1, 2026, Skysong sold the machine for $1,164,800 to Yoakam Company. On December 31, 2025, Skysong Inc. has a machine with a book value of $1,052,800. The original cost and related accumulated depreciation at this date are as follows. Machine $1,456,000 Less: accumulated depreciation $403,200 Book value $1,052,800 Depreciation is computed at $67,200 per year on a straight-line basis. On April 1, 2026, Skysong sold the machine for $1,164,800 to Yoakam Company. Create the journal entry