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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:

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

a$.$ Machine A: Sold on January $1$ for $$8,100$ cash.

b$.$ Machine B: Sold on December $31$ for $$46,300$; received cash, $$37,040,$ and an $$9,260$ 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$.$

Select the accounting rationale for the way that you recorded each disposal.