On March $1,2023,$ Sandhill Ltd$.$ purchased a machine for $$78,000$ by paying $$17,000$ down and issuing a note for the balance. The machine had an estimated useful life of nine years and an estimated residual value of $$7,800.$ Sandhill Winds uses the straight$-$line method of depreciation and has a December $31$ year end. On October $30,2025,$ the machine was sold for $$67,000.$Assuming that the depreciation was correctly calculated and recorded in $2023$ and $2024,$ prepare the journal entries to update the depreciation and record the sale of the machine on October $30,2025.$