三、（40分)試就下列各自獨立的情況作相關之會許處理 1 'Finesse Co., purchases and installs a machine on January 1, 2004, at a total cost of $92,750. Straight-line depreciation is laken each year for four years assuming a seven-year life and no salvage value. The machine is disposed of on July 1, 2008, during its fiftli year of service..Prepare entries to record the partial year’s depreciation on July 1，2008, and to record the disposal under the following separate assumptions:
(1) the machine is sold for $35,000 cash and