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 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 $1232000. What is the journal entry