Shamrock Corporation owns machinery that cost $29,600 when purchased on July 1, 2014 Depreciation has been recorded at a rate of $3,552 per year, resulting in a balance in accumulated depreciation of $12.432 at December 31, 2017. The machinery is sold on September 1, 2018, for $15.540 Prepare journal entries to (a) update depreciation for 2018 and (b) record the sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) No. Account Titles and Explanation Debit Credit