On December $31,2025,$ Blossom Inc. has a machine with a book value of $$1,372,400.$ The original cost and related accumulated depreciation at this date are as follows.

Machine: $$1,898,000$

Less: Accumulated depreciation: $$525,600$

Book value: $$1,372,400$

Depreciation is computed at $$87,600$ per year on a straight$-$line basis.

Presented below is a set of independent situations. For each independent situation, indicate the journal entry to be made to record the transaction. Make sure that depreciation entries are made to update the book value of the machine prior to its disposal.

$($b$)$ On April $1,2026,$ Blossom sold the machine for $$1,518,400$ to Yoakam Company. $($Credit account tiles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $$No Entry$$ for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$