On January 2, 2023, Direct Shoes Inc. disposed of a machine that cost $99,000 and had been depreciated $54,250. Present the journal entries to record the disposal under each of the following unrelated assumptions: a. The machine was sold for $44,500 cash. c. The machine plus $83,000 was exchanged for a delivery van having a fair value of $119,000 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 $90,000, and Direct Shoes Inc. paid $40,000 cash in addition to giving the seller the machine. Journal entry worksheet Record the exchange of machine. Note: Enter debits before credits