On December $31,2025,$ Windsor Inc. has a machine with a book value of $$1,090,400.$ The original cost and related accumulated

depreciation at this date are as follows.

Depreciation is computed at $$69,600$ 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 April $1,2026,$ Windsor sold the machine for $$1,206,400$ 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.$)$

Date

Account Titles and Explanation

Debit

Credit

Apr. $1,2026$

$($To record current depreciation.$)$

Apr. $1,2026$

$($To record sale of the machine.$)$