Rayya Co. purchases and installs a machine on January 1, 2017, at a total cost of $105,000. Straight-line depreciation is taken each year for four years assuming a seven-year life and no salvage value. The machine is disposed of on July 1. 2021 , during its fifth year of service. Assume the machine is sold for $45,500 cash on July 1st2021. Prepare the journal entry to dispose of the machine and the journal entry to account for depreciation in year 5 (make sure you depreciate for a partial year)