What do I put?

Ivanhoe Corporation owns machinery that cost $27.200 when purchased on July 1, 2017. Depreciation has been recorded at a rate of $3,264 per year, resulting in a balance in accumulated depreciation of $11.424 at December 31, 2020. The machinery is sold on September 1, 2021. for $7,072 Prepare journal entries to (a) update depreciation for 2021 and (b) record the sale. (Round answers to decimal places, eg 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit (a) Depreciation Expense 2176 Accumulated Depreciation Machinery 2176 (b) Cash 14280 Accumulated Depreciation-Machinery 13600 27200 Machinery 620 Gain on Disposal of Machinery