gandalf co purchased and installed a machine on january 1 2014 at a total cost of 296800 straight line depreciation was taken each year for four/

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Present the entries to record the partial year’s depreciation on July 1, 2018, and to record the disposal under each of the following unrelated assumptions:
a. The machine was sold for $112,000 cash.
b. Gandalf received an insurance settlement of $96,000 resulting from the total destruction of the machine in a fire.

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