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During 2015, Merkley Company disposed of three different assets. On January 1, 2015, prior to their disposal, the accounts reflected the following: The machines were disposed of in the following ways: a. Machine A: Sold on January 1,2015 , for $6,700 cash. b. Machine B: Sold on December 31,2015 , for $9,400; received cash, $2,200, and a $7,200 interest-bearing ( 12 percent) note receivable due at the end of 12 months. The machines were disposed of in the following ways: a. Machine A: Sold on January 1,2015 , for $6,700 cash. b. Machine B: Sold on December 31, 2015, for $9,400; received cash, $2,200, and $7,200 interest-bearing ( 12 percent) note receivable due at the end of 12 months. c. Machine C: On January 1, 2015, this machine suffered irreparable damage from accident. On January 10,2015 , a salvage company removed the machine at no cost. Required: 1. Give all journal entries related to the disposal of each machine in 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Machine A. Journal entry worksheet Record the depreciation of Machine A. Note: Enter debits before credits. Journal entry worksheet 1 Record the disposal of Machine A