Pina Corporation owns machinery that cost $$38,000$ when purchased on January $1,2023.$ Depreciation has been recorded at a rate of $$5,700$ per year, resulting in a balance in accumulated depreciation of $$11,400$ at December $31,2024.$ The machinery is sold on September $1,2025,$ for $$15,300.$

$($a$)$

Prepare the journal entry to update depreciation for $2025.($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.$)$

$($b$)$

Prepare the journal entry to record the disposal. $($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.$)$

$$ Date

Account Titles and Explanation

Debit

Credit

Debit

$$

$$

$$

$$

September $1,2025$

$$

Credit