On January $1,2023,$ Barton Corporation purchased a used machine for $$120,700$ cash. The next day, it was repaired at a cost of $$2,000$ cash, and was mounted on a new platform that cost $$1,400$ cash. Management estimated that the machine would be used for five years and would then have a residual value of $$10,100.$ Depreciation was to be charged on a straight$-$line basis to the nearest whole month. A full year's depreciation was charged on December $31,2023,$ through to December $31,2024$; and on September $2,2025,$ the machine was retired from s$$rvice$.$

Give the journal entries to record:

The purchase of the machine.

The cost of repairing the machine.

The installation of the machine.

Depreciation on the machine on December $31,2023$

Depreciation on the machine on September $2,2025$

The sale of the machine on September $2,2025,$ assuming the machine was sold for $$60,600.$

Prepare the journal entry for each of the transactions above.