EveryWhere Development Co. showed the following selected PPE balances on January 31, 2014:

Van............................................................................................ $64,400

Accumulated depreciation, van1................................................ 40,600

Machinery.................................................................................. 128,800

Accumulated depreciation, machinery2 .................................... 20,440

Equipment................................................................................... 75,600

Accumulated depreciation, equipment3.................................... 44,800

1 Remaining estimated useful life is 40,000 kilometers with a residual value of $9,800; depreciated using the units-of-production method.

2 Total estimated useful lives is 10 years with a residual value of $16,800; depreciated using the double-declining-balance method to the nearest whole month.

3 Remaining estimated useful life is three years with a residual value of $5,600; depreciated using the straight-line method to the nearest whole month.

Required Prepare the entries to record the following disposals:

1. The van was sold on March 2, 2014, for cash of $17,920. It had been driven 4,500 kilometers from January 31, 2014, to the date of sale.

2. The machinery was sold on August 27, 2014, for cash of $95,718.

3. The equipment was sold on June 29, 2014, for cash of $27,720.