Sakhir Company purchased a machine for BD 185,400 cash on January 1, 2012. The machine will be used for six years and have a BD 21,600 salvage value. Straight-line depreciation is used. On December 31, 2016, it is disposed of.

Required:

1. Prepare the journal entry to record the machines disposal, assuming that it is sold for BD 17,625 cash.
2. Prepare the journal entry to record the machines disposal, assuming that it is sold for BD 70,500 cash.

Note: Two journal entries are required. If you don't have enough space, you can write the entries beside each other.