(Note: I need help with the Account Titles and a few of the amounts that are marked with questions marks. Please post your answer exactly the way the question is presented. There are 2 Account Titles in part A and 4 Account Titles in part B. Thanks for the help!)

Stellar Corporation owns machinery that cost $26,800 when purchased on July 1, 2017. Depreciation has been recorded at a rate of $3,216 per year, resulting in a balance in accumulated depreciation of $11,256 at December 31, 2020. The machinery is sold on September 1, 2021, for $14,070. Prepare journal entries to (a) update depreciation for 2021 and (b) record the sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit (a) ? 2144 2144 2144 (b) ? 14070 13400