one Pine Company has a machine that originally cost $$60,000.$ Depreciation has been recorded for four years using the straight$-$line method, with a $$5,000$ estimated salvage value at the end of an expected ten$-$year life. After recording depreciation at the end of four years, Lone Pine sells the machine. Prepare the journal entry to record the machine$$s sale for $($Round to the nearest dollar$)$:

a$.$ $$39,000$ cash

b$.$ $$38,000$ cash

c$.$ $$28,000$ cash