Rayya Co$.$ purchases a machine for $$201,600$ 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 year$$s depreciation on July $1,2023,$

and to record the sale under each seperate situation. $(1)$ The

machine is sold for $$86,400$ cash. $(2)$ The machine is sold for

$$69,120$ cash.$$