Prepare the journal entry to record TWO of the following scenarios. Please be sure to identify which scenarios you have selected.

(a) Discarding of Machine #1: Original cost, $25,000; accumulated depreciation, $20,000.

(b) Sale of Machine #2: Original cost, $50,000; accumulated depreciation, $35,000; sold for $18,000 cash.

(c) Sale of Machine #3: Original cost, $75,000; accumulated depreciation, $65,000; sold for $4,000 cash.