On March 1, 2023, Carla Vista Ltd. purchased a machine for $72,000 by paying $25,000 down and issuing a note for the balance. The machine had an estimated useful life of nine years and an estimated residual value of $7,200. Carla Vista Winds uses the straight-line method of depreciation and has a December 31 year end. On October 30, 2025, the machine was sold for $62,000. Assume instead that the company used the double-diminishing-balance method to depreciate the cost of the machine: What journal entries would be required to update the depreciation and record the sale of the machine on October 30,2025 ? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round depreciation rate and intermediate calculations to 2 decimal places, e.g. 15.25\% and final answers to the nearest whole dollar, e.g. 5,275. List all debit entries before credit entries.)