On January $2,2023,$ Direct Shoes Inc. disposed of a machine that cost $$84,000$ and had been depreciated $$45,250.$ Present the journal entries to record the disposal under each of the following unrelated assumptions: a$.$ The machine was sold for $$32,500$ cash.b$.$ The machine was traded in on new tools having a $$117,000$ cash price. A $$40,000$ trade$-$in allowance was received, and the balance was paid in cash. Since the tools have been customized, the fair values are not known.c$.$ The machine plus $$68,000$ was exchanged for a delivery van having a fair value of $$104,000.$d$.$ The machine was traded for vacant land adjacent to the shop to be used as a parking lot. The land had a fair value of $$75,000,$ and Direct Shoes Inc. paid $$25,000$ cash in addition to giving the seller the machine.