Zimmer Company sold the following two machines in 2014:
		Machine A	Machine B
	Cost	$76,000	$80,000
	Purchase date	7/1/2010	1/1/2011
	Useful life	8 years	5 years
	Salvage value	$4,000	$4,000
	Depreciation method	Straight-line	Double-declining-balance
	Date sold	7/1/2014	8/1/2014
	Sales price	$35,000	$16,000
	Instructions
a)	Calculate depreciation for machines for 2014
b)	Journalize all entries required to update depreciation and record the sales of the two assets in 2014. The company has recorded depreciation on the machines through December 31, 2013. (hint: accumulated depreciation is missing)