Answer:
The Journal entries are as follows:
(i) 
Accumulated Depreciation - Machine Equipment A/c Dr. $92,600
Loss on Disposal A/c Dr. $34,000
   To Machine Equipment                   $126,600
(To record the disposal)
(ii) 
Cash A/c Dr. $17,500
Accumulated Depreciation - Machine Equipment A/c Dr. $92,600
Loss on sale/disposal A/c Dr. $16,500
     To Machine Equipment                     $126,600
(To record the sale)
(iii) 
Cash A/c Dr. $34,000
Accumulated Depreciation - Machine Equipment A/c Dr. $92,600
     To Machine Equipment                     $126,600
(To record the sale)
(iv) 
Cash A/c Dr. $40,900
Accumulated Depreciation - Machine Equipment A/c Dr. $92,600
     To Gain on sale/disposal A/c            $6,900
     To Machine Equipment                     $126,600
(To record the sale)