What would be the journal entry for accumulated depreciation?

On December 15th, Dover's management was approached by a vendor offering them a chance purchase a a specialized set of assets for only $1,285,000. The set includes two machines, one that retails for $486,000 and one that retails for $468,000, a custom conveyor belt that the vendor estimates has a retail value of $126,000, and a small storage facility with an estimated market value of $720,000. The vendor has offered Dover this deal because the company that ordered the units (one Dover's competitors) has declared bankruptcy. To make room for the new equipment, Dover has decided to sell off an old, cumbersome piece of equipment that will be replaced by the new machines. The old equipment was originally purchased for $365,000 and has been fully depreciated to its estimated salvage value of $38,325. Dover's sales department was able to sell the old machine for $34,841, a pretty good deal considering the change in production methods and the improvements in technology. Although the deal was completed on December 29th, no journal entries have yet been recorded. Before you start, you should know that Dover's finance team has decided to round all percentages used for assigning values to assets to 3 decimal places. If the rounding doesn't add up to 100%, the adjustment should be made to the facility. On December 15th, Dover's management was approached by a vendor offering them a chance purchase a a specialized set of assets for only $1,285,000. The set includes two machines, one that retails for $486,000 and one that retails for $468,000, a custom conveyor belt that the vendor estimates has a retail value of $126,000, and a small storage facility with an estimated market value of $720,000. The vendor has offered Dover this deal because the company that ordered the units (one Dover's competitors) has declared bankruptcy. To make room for the new equipment, Dover has decided to sell off an old, cumbersome piece of equipment that will be replaced by the new machines. The old equipment was originally purchased for $365,000 and has been fully depreciated to its estimated salvage value of $38,325. Dover's sales department was able to sell the old machine for $34,841, a pretty good deal considering the change in production methods and the improvements in technology. Although the deal was completed on December 29th, no journal entries have yet been recorded. Before you start, you should know that Dover's finance team has decided to round all percentages used for assigning values to assets to 3 decimal places. If the rounding doesn't add up to 100%, the adjustment should be made to the facility