Diaz Company owns a machine that cost $126 , 000 and has accumulated depreciation of $93 , 300 . Prepare the entry to record the disposal of the machine on January 1 in each separate situation. 1. The machine needed extensive repairs and was not worth repairing Dlaz disposed of the machine, receiving nothing in return 2. Diaz sold the machine for $17 , 200 cash. 3. Diaz sold the machine for $32 , 700 cash. 4. Diaz soid the machine for $40 , 500 cash. Journal entry worksheet Record the disposal of the machine recelving nothing in return. Nothi Enter debits before credits. Journal entry worksheet Record the sale of the machine for $17 , 200 cash. Note: Enter debits before credits. Journal entry worksheet Record the sale of the machine for $32 , 700 cash. Note: Enter debits before credits, Journal entry worksheet 1 Record the sale of the machine for $40 , 500 cash . Notet Enter debits before credits