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

depraciation at this date are as follows.

Depraciation is computad at $$69,600$ per year on a straight$-$line basis.

Presented below is a set of independent situations. For sach indspendent situation, indicate the journal entry to be made to record

the transaction. Make sure that dapreciation entrias are made to update the book value of the machine prior to its dispocal.

$($a$).$

$($b$)$

$($c$)$

On July $31,2026,$ the compary donated this machine to the Mountain King City Council. The fair value of the machine at the time

of the donation was estimatad to be $$1,276,000.($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.$)$

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Llst of Accounts