Volumetrics Corporation owns machinery that cost $20,000 when purchased on January 1, 2023. Depreciation has been recorded at a rate of $3,000 per year, resulting in a balance in accumulated depreciation of $6,000 at December 31, 2024. The machinery is sold on September 1, 2025, for $13,500. Prepare journal entries to 

(a) Update depreciation for 2025 

(b) Record the disposal