Rayya Co. purchases a machine for $184,800 on January 1, 2019. Straight-line depreciation is taken each year for four years assuming a seven-year life and no salvage value. The machine is sold on July 1, 2023, during its fifth year of service. Prepare entries to record the partial years depreciation on July 1, 2023, and to record the sale under each seperate situation. (1) The machine is sold for $79,200 cash. (2) The machine is sold for $63,360 cash.