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On December 31, 2025, Concord inc. has a machine with a book value of $1,034,000. The original cost and related accumulated depreciation at this date are as follows. Depreciation is computed at $66,000 per year on a straight-line basis. Presented below is a set of independent situations. For each independent situation, indicate the journal entry to be made to record the transaction. Make sure that depreciation entries are made to update the book value of the machine prior to its disposal. A fire completely destroys the machine on August 31, 2026. An insurance settlement of $473,000 was received for this casualty. Assume the settlement was received immediately. (Credit account titles are outomatically indented when 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.] On April 1, 2026, Concord sold the machine for $1,144,000 to Yoakam Company. (Credit account titles are automatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries)