Answer:
$ 178,733  
Explanation:
From January 2017 when the machinery was acquired till May 1 2021  when it disposed of, depreciation would have been charged for full years 2017,2018,2019 and 2020 while 2021 depreciation would only be for 4 months.
Annual depreciation=cost-salvage value/ useful life
annual depreciation=($905000-$52000)/5=$170,600  
depreciation for 4 years=$170,600*4=$682,400
depreciation for 4 months=$170,600*4/12=$56,867  
accumulated depreciation=$682,400+$56,867=$739,267  
carrying value=cost-accumulated depreciation= $905000-
$739,267 =$165,733  
gain on disposal=cash proceeds-carrying value
$13000=cash proceeds-$165,733  
cash proceeds=$165,733 +$13000=$ 178,733