Rayya Company purchases a machine for $$184,800$ on January $1,2020.$ Straight$-$line depreciation is taken each year for four years assuming a eight$-$year life and no salvage value. The machine is sold on July $1,2024,$ during its fifth year of service.

Prepare entries to record the partial year's depreciation on July $1,2024,$ and to record the sale under each separate situation. $(1)$ The machine is sold for $$92,400$ cash. $(2)$ The machine is sold for $$77,616$ cash.

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$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[i,1,$July $01,2024,$Depreciation expense,,$],[,,$Accumulated depreciation$-$Machinery,,$],[,,,,],[$@$,2,$July $01,2024,$Cash,$92,400,],[,,$Accumulated depreciation$-$Machinery,,$],[,,$Gain on sale of machinery,,i$],[,,$Machinery,,$184,800],[,3,$July $01,2024,$Cash,$77,616,],[,,$Accumulated depreciation$-$Machinery,:,$]]$