On January 1, 2018 Ivana Berich purchased a cash machine at a cost of $50,000. The machine had a useful life of 8 years and a residual value of $2,000. Ivana had a December fiscal year end, uses the straight line depreciation method and normally only posts depreciation at the year end. Required: Ivana sold the machine on July 1, 2021 for $20,000 cash. Prepare the journal entry(ies) at the date of sale.