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On January 2. 2023, Direct Shoes inc. disposed of a machine that cost $85.000 and had been depreciated $45,850 Present the journal entries to record the disposal under each of the following unrelated assumptions a. The machine was sold for $33,500cash. c. The machine plus $69,000 was exchanged for a delivery van having a fair value of $105,000 b. The machine was traded in on new tools having a $119,000 cash price A$41,000 trade-in allowance was recelved, and the balance was paid in cash Since the tools have been customized, the fair values are not known