The property, plant, and equipment section of the Jasper Company's December $31,2023,$ balance sheet contained the following:

The land and building were purchased at the beginning of $2019.$ Straight$-$line depreciation is used and a residual value of $$47,000$ for

the building is anticipated.

The equipment is comprised of the following three machines:

Early in $2024,$ the useful life of machine $101$ was revised to five years in total, and the residual value was revised to zero.

Required:

Calculate the accumulated depreciation on the equipment at December $31,2023.$

Prepare the journal entry to record $2024$ depreciation on machine $102$ up to the date of sale.

Calculate the gain or loss on the sale of machine $102.$

Prepare the journal entry for the sale of machine $102.$

Prepare the $2024$ year$-$end journal entries to record depreciation on the building and remaining equipment.