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During the current year, Yost Company disposed of three different assets. On January $1$ of the current year, prior to the disposal of the assets, the accounts reflected the following:

$\backslash$table$[[$Asset$,$Original Cost,Residual Value,Estimated Life,$\backslash$table$[[$Accumulated Depreciation$],[($straight line$)]]],[$Machine A$,$$$30,000,$$$3,000,6$ years,$$18,000(4$ years$)],[$Machine B$,100,000,12,000,8$ years, years$)],[$Machine C$,75,300,5,800,16$ years, years$)]]$

The machines were disposed of during the current year in the following ways:

a$.$ Machine A: Sold on January $1$ for $$11,600$ cash.

b$.$ Machine B: Sold on December $31$ for $$44,000$; received cash, $$35,200,$ and an $$8,800$ interest$-$bearing $(12$ percent$)$ note receivable due at the end of $12$ months.

c$.$ Machine C: On January $1,$ this machine suffered irreparable damage from an accident. On January $10,$ a salvage company removed the machine at no cost$.$

Required:

Give all journal entries related to the disposal of each machine in the current year.

a$.$ Machine $A.$

b$.$ Machine B$.$

c$.$ Machine C