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Diaz Company owns a machine that cost $125,500 and has accumulated depreciation of $90,500. Prepare the entry to record the disposal of the machine on January 1 in each separate situation. 1. The machine needed extensive repairs and was not worth repairing Diaz disposed of the machine, receiving nothing in return 2. Dlaz sold the machine for $16,700 cash. 3. Diaz sold the machine for $35,000 cash 4. Dlaz sold the machine for $40,400 cash. View transaction list Journal entry worksheet Record the disposal of the machine receiving nothing in return Note: Inter debits before credits Date General Journal Debit Credit January 01