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