Answer:
Explanation:
The journal entries are shown below:
1. Accumulated Depreciation A/c Dr $182,000
  Loss on disposal of machine A/c Dr $68,000
          To Machine A/c                                $250,000
(Being the machine disposed off)
2. Accumulated Depreciation A/c Dr $182,000
   Loss on disposal of machine A/c Dr $33,000
   Cash A/c Dr $35,000
          To Machine A/c                                $250,000
(Being machine sold for $35,000)
3. Accumulated Depreciation A/c Dr $182,000
   Cash A/c Dr $68,000
          To Machine A/c                                $250,000
(Being machine sold for $68,000)
4. Accumulated Depreciation A/c Dr $182,000
   Cash A/c Dr $80,000
          To Machine A/c                                $250,000
          To profit on disposal of machine A/c Dr $12,000
(Being machine sold for $80,000)