Winningham Company sold the following two machines in 2014: 
Instructions
Journalize all entries required to update depreciation and record the sales of the two assets in 2014. The company has recorded depreciation on the machine to December 31, 2013.
Definitions:
Consciousness Layers
Different levels or aspects of consciousness, ranging from basic awareness to higher states of cognitive functioning.
Freud
Sigmund Freud, an Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.
Conscience
An inner feeling or voice viewed as acting as a guide to the rightness or wrongness of one's behavior.
Surface Of Awareness
Refers to the thoughts, feelings, and perceptions that are readily accessible to an individual's conscious mind.
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