The following are year-end transactions that need adjustment entries. Make a journal entry for each of the transactions.

7. The machine purchased in 2018 for SEK 100,000 has been sold during the year for SEK 75,000. The sale of the non-current asset has been posted (Debit bank and credit profit disposal machines), but at the financial statements a possible capital gain/loss shall be investigated and posted. Non-current assets are written off at 10% per year according to plan