Whispering Corporation owns machinery that cost $24,400 when purchased on July 1,2022 . Depreciation has been recorded at a rate of $2,928 per year, resulting in a balance in accumulated depreciation of $10,248 at December 31,2025 . The machinery is sold on September 1,2026 , for $12,810. Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit occount 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 0 for the amounts. List all debit entries before credit entries.) Whispering Corporation owns machinery that cost $24,400 when purchased on July 1,2022 . Depreciation has been recorded at a rate of $2,928 per year, resulting in a balance in accumulated depreciation of $10,248 at December 31,2025 . The machinery is sold on September 1,2026 , for $12,810. Prepare journal entries to (a) update depreciation for 2026 and (b) record the sale. (Credit occount 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 0 for the amounts. List all debit entries before credit entries.)