Problem $\backslash$#$2$: Rogers Plumbing owns a machine that cost $\backslash (\backslash$$ $250,000\backslash )$ and has accumulated depreciation of $\backslash (\backslash$$ $182,000\backslash ).$ Prepare the entry to record the disposal of the machine on January $1$ in each separate situation. a$.$ The machine needed extensive repairs and was not worth repairing. Rogers disposed of the machine, receiving nothing in return. b$.$ Rogers sold the machine for $\backslash (\backslash$$ $35,000\backslash )$ cash. Problem $\backslash$#$2$: Rogers Plumbing owns a machine that cost $\backslash (\backslash$$ $250,000\backslash )$ and has accumulated depreciation of $\backslash (\backslash$$ $182,000\backslash ).$ Prepare the entry to record the disposal of the machine on January $1$ in each separate situation.

a$.$ The machine needed extensive repairs and was not worth repairing. Rogers disposed of the machine, receiving nothing in return.

b$.$ Rogers sold the machine for $\backslash (\backslash$$ $35,000\backslash )$ cash.