The property, plant, and equipment section of the Jasper Companys December 31, 2012, balance sheet contained the following:

Property, plant, and equipment:
Land				$	119,000
Building	$	1,014,000
Less: Accumulated depreciation		(195,000	)		819,000
Equipment		170,800
Less: Accumulated depreciation		?			?
Total property, plant, and equipment					?

The land and building were purchased at the beginning of 2008. Straight-line depreciation is used and a residual value of $39,000 for the building is anticipated.

The equipment is comprised of the following three machines:

Machine	Cost			Date Acquired	Residual Value			Life in Years
101	$	56,500		1/1/10	$	6,900		8
102		88,000		6/30/11		7,900		9
103		26,300		9/1/12		2,900		8

The straight-line method is used to determine depreciation on the equipment. On March 31, 2013, Machine 102 was sold for $61,000. Early in 2013, the useful life of machine 101 was revised to five years in total, and the residual value was revised to zero.

Required:
1.	Calculate the accumulated depreciation on the equipment at December 31, 2012.

2.	Prepare the journal entry to record the sale of machine 102. Also prepare the journal entry to record 2013 depreciation on machine 102 up to the date of sale. (If no entry is required for a transaction, select "No journal entry required" in the first account field.)

3.	Prepare the 2013 year-end adjusting journal entries to record depreciation on the building and equipment. (If no entry is required for a event, select "No journal entry required" in the first account field.)