Prentice, with a Statement of financial position date of 31 December, acquired a machine for £140,000 on 1 March 2005 and depreciated it using the straight-line method, estimating a scrap value of £20,000 on completion of ten-year use. The machine was sold for £39,000 on 30 June 2011. Expenses of disposal amounted to £2,000.

Required: 

Set out the Disposal of machine account.