Oriole Computer Company sold two pieces of equipment in 2028. The following information pertains to the two pieces of equipment: Machine Cost Purchase Date Useful Life Salvage Value Depreciation Method Sales Date Sold Price #1 $133,300 7/1/24 5 yrs. $9,300 Straight-line 7/1/28 $31,000 #2 $147,250 1/1/27 5 yrs. $7,750 Double-declining-balance 12/31/28 $57,350 (b) Prepare the journal entries in 2028 to record 2028 depreciation and the sale of each piece of equipment. (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 O for the amounts. List all debit entries before credit entries.) Machine 1 Account Titles and Explanation (To record depreciation expense) (To record sale of equipment) Machine 2 Debit Credit Account Titles and Explanation Debit Credit (To record depreciation expense) (To record sale of equipment)