Oriole Corp. sells idle machinery to Sheridan Company on July 1,2025 , for $49,000. Oriole agrees to repurchase this equipment from Sheridan on June 30,2026 , for a price of $51,450 (an imputed interest rate of 5% ). Prepare the journal entry for Oriole for the transfer of the asset to Sheridan on July 1, 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. List debit entry before credit entry.) eTextbook and Media List of Accounts Prepare any other necessary journal entries for Oriole in 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. List debit entry before credit entry. Record journal entries in the order presented in the problem.) Prepare the journal entry for Oriole when the machinery is repurchased on June 30,2026 . (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. List all debit entries before credit entries.)