Rayya Company purchases a machine for $105,000 on January 1. 2021. 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, 2025, during its fifth year of service. Prepare entries to record the partial year's depreciation on July 1, 2025, and to record the sale under each separate situation. (1) The machine is sold for $45.500 cash. (2) The machine is sold for $25,000 cash. Record the depreciation expense as of July 1, 2025. Record the sale of the machinery for $45,500 cash. Record the machine sold for $25,000 cash