On July $1,2018$ A Ltd$.$ purchased a machine at a cost of $$150,000.$ Additional costs of $$15,000$ were incurred for installation and testing. The useful life

of the machine was estimated at $5$ years or $200,000$ units. The salvage value was estimated at $$18,000.$ The machine was sold December $31,2020$ for

$$52,000$ after producing $140,000$ units total and $40,000$ units during $2020.$ The company's year$-$end is December $31$ and assume the adjusting entries for

depreciation expense for the year ending Dec $31,2020$ have not been made.

Required: $($Show all supporting calculations $-$ answer this question in the space provided below$)$

Prepare journal entries, $($no explanations required$),$ for the sale of the machine December $31,2020$ under each of the following assumptions $($clearly label

your answers$)$:

a$)$ The company used straight line depreciation.

b$)$ The company used the units of production method of depreciation $($use $3$ decimal places$).$

c$)$ The company used the double declining balance method of depreciation.

Record all dollar amounts in dollars and cents $-$ i$.$e$.$ $$119\mathrm{.}75($not $$120).$