On December 31, 2025, Sunland Inc. has a machine with a book value of $1,184,400. The original cost and related accumulated depreciation at this date are as follows. Depreciation is computed at $75,600 per year on astraight-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 machineprior to its disposal. On April 1, 2026, Sunland sold the machine for $1,310,400 to Yoakam Comparny, (Credit occount titles are outomaticolly indented. when amount is entered. Do not indent monuolly, If no entry is required, select "No Entry" for the account witles and enter O for the amounts. List oll debit entries before credit entries)