$$ Problem #$2$:$$ Rogers Plumbing owns a machine that cost $$250,000$ and has accumulated depreciation of $$182,000.$ Prepare the entry to record the disposal of the machine on January $1$ in each separate situation. $$ c$.$ Rogers sold the machine for $\backslash (\backslash$$ $80,000\backslash )$ cash. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}\backslash$hline & & & $\backslash \backslash \backslash$hline & & & $\backslash \backslash \backslash$hline & & & $\backslash \backslash \backslash$hline & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ d$.$ Rogers sold the machine for $\backslash (\backslash$$ $68,000\backslash )$ cash. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}\backslash$hline & & & $\backslash \backslash \backslash$hline & & & $\backslash \backslash \backslash$hline & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$