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Diaz Company owns a machine that cost $125,300 and has accumulated depreciation of $91,300. Prepare the entry to record the disposal of the machine on January 1 in each seperate situation 1. The machine needed extensive repairs and was not worth repairing. Diaz disposed of the machine, receiving nothing in return 2. Diaz sold the machine for $15,500 cash. 3. Diaz sold the machine for $34,000 cash. 4. Diaz sold the machine for $41,200 cash. View transaction list Journal entry worksheet