Rayya Co$.$ purchases a machine for $$210,000$ on January $1,2019.$ Straight$-$line depreciation is taken each year for four years assuming a seven$-$year life and no salvage value. The machine is sold on July $1,2023,$ during its fifth year of service.

Prepare entries to record the partial year's depreciation on July $1,2023,$ and to record the sale under each seperate situation. $(1)$ The machine is sold for $$90,000$ cash. $(2)$ The machine is sold for $$72,000$ cash.

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$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[$o$,1,$July $01,2023-,$Depreciation expense,,$],[,,,$Accumulated depreciation$-$Machinery,,$],[,,,,,],[7,2,$July $01,2023,$Cash,$90,000,],[-,,,$Accumulated depreciation$-$Machinery,,$],[,,,$Gain on sale of machinery,,$],[,,,$Machinery,,$],[,,,,,],[$V$,3,$July $01,2023,$Cash,$72,000,],[,,,$Accumulated depreciation$-$Machinery,,$],[,,,$Loss on sale of machinery,,$],[,,,$Machinery,,$]]$