Rayya Co, purchases a machine for $193,200 on January 1, 2019. Straight-line depreciation is taken each year for four years assuming a elght-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 year's depreciation on July 1,2023 , and to record the sale under each seperate situation. (1) The machine is sold for $96,600 cash. (2) The machine is sold for $81,144 cash. Journal entry worksheet Record the depreciation expense as of July 1,2023. Note: Enter debits before credits. Journal entry worksheet Record the depreciation expense as of July 1, 2023. Note: Enter debits before credits. Journal entry worksheet Record the sale of the machinery for $96,600 cash. Note: Enter debits before credits. Journal entry worksheet Record the machine sold for $81,144 cash. Note: Enter debits before credits