On January 1 of Year 1, a company purchased a machine for $20,000. The machine was expected to have a 10-year useful life and salvage value of $2,000. The company uses straight-line depreciation. At the end of Year 4 (after depreciation expense for the year had been recorded), the machine was sold for $14,000 cash. What is included in the journal entry necessary to record the sale of this machine at the end of Year 4 for $14,000 cash?