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Oriole Company purchased machinery for $1470000 on January 1, 2017. Straight-line depreciation has been recorded based on a $87000 salvage value and a 5-year useful life. The machinery was sold on May 1, 2021 at a gain of $28000. How much cash did Oriole receive from the sale of the machinery? $239400. $386400. $212400. $299400 Delta River Company sold manufacturing equipment with a cost of $44,000 and accumulated depreciation of $32,000 for $9,000, The journal entry to record this transaction will include: a credit to Accumulated Depreciation - Equipment for $32,000. a credit to the Equipment account for $12,000. adebit to a loss account for $3,000 a credit to a gain account for $8,000