Valuation Assume Westwood Manufacturing bought three machines in a $100,000 lump-sum purchase. An independent appraiser valued the machines as follows: (Click the icon to view the valuation.) value. What is the result of the sale? Prepare the journal entry to record the sale. the nearest whole dollar.) Machine 1 's cost is $ Machine 2's cost is $ Machine 3's cost is $L. Immediately after making this purchase, Westwood sold machine 2 for its appraised value. What is the result of the sale? (Round your answer to nearest dollar.) The result of the sale is a $ Prepare the journal entry to record the sale. (Record debits first, then credits. Explanations are not required.)