Cheyenne corporation owns machinery that cost $23,600 when purchased on july 1, 2017. depreciation has been recorded at a rate of $2,832 per year, resulting in a balance in accumulated depreciation of $9,912 at december 31, 2020. the machinery is sold on september 1, 2021, for $12,390.

This question is incomplete. However, I searched the web and found a similar question that is asking to "Prepare journal entries to (a)update depreciation for 2021"

Explanation:

The general journal entries will be as follows;

From Jan 1st to Sept. 1st, there are 8 months of depreciation. If yearly depreciation is $2,832, it means that monthly depreciation is $236.Therefore, depreciation expense for the 8 months would be (8*236 = $1,888). For journal entry, you will debit depreciation expense and credit accumulated depreciation;

                                     Dr.                    Cr.

Depreciation             $1,888

    Acc. depreciation                            $1,888

i'm pretty sure the answer is 60.

match each type of restriction with one of its effects.

a. land-use laws

b. labor laws

c. banking regulations

a. controlled development of towns and cities

b. protection of young workers

c. greater financial stability