On Jan 1, 2018, Kaisen purchased a machine that cost $100000. The machine is expected to have a useful life of 10 years and a residual value of $10000. The machine was disposed of on Aug 1, 2020 . Record depreciation and disposal of machinery under the following circumstances .

a) . The machine was hauled to a landfill at a cost of $750

b) . the machine was sold for $67750

c) . sold for $72000