Swifty Company has an old factory machine that cost $52,000. The machine has accumulated depreciation of $29,120. Swifty has decided to sell the machine. Prepare a tabular summary to record the sale of the machine. Which of the following options correctly represents the information to be recorded in the table?

A) Machine Cost: $52,000
Accumulated Depreciation: $29,120

B) Machine Cost: $29,120
Accumulated Depreciation: $52,000

C) Machine Cost: $81,120
Accumulated Depreciation: $0

D) Machine Cost: $0
Accumulated Depreciation: $81,120