**Journal Entry for the Transaction**

**1. Sale of Machinery**

The sale of machinery for ₹ 26,000 represents a revenue transaction for the business. The related journal entry for this transaction would be as follows:

**Date: [Date of Transaction]**

**Account** **Debit** **Credit**

Accounts Receivable ₹ 26,000

To Sales ₹ 26,000

Explanation: The machinery has been sold, resulting in an increase in the Accounts Receivable account, which represents the amount owed to the business by the buyer. The Sales account is credited to record the revenue generated from the sale.

**2. Depreciation Provision**

The provision of depreciation for ₹ 2,000 represents an expense transaction for the business. The related journal entry for this transaction would be as follows:

**Date: [Date of Transaction]**

**Account** **Debit** **Credit**

Depreciation Expense ₹ 2,000

To Accumulated Depreciation ₹ 2,000

Explanation: The Depreciation Expense account is debited to record the expense incurred due to the depreciation of the machinery. Simultaneously, the Accumulated Depreciation account is credited to reflect the accumulated depreciation over time.

**3. Commission Paid to Selling Agents**

The payment of ₹ 1,500 as commission to the selling agents represents an expense transaction for the business. The related journal entry for this transaction would be as follows:

**Date: [Date of Transaction]**

**Account** **Debit** **Credit**

Commission Expense ₹ 1,500

To Cash ₹ 1,500

Explanation: The Commission Expense account is debited to record the expense incurred for paying commission to the selling agents. The Cash account is credited as it represents the outflow of cash from the business.

**4. Wages Paid to Workers for Removing Machine**

The payment of ₹ 300 as wages to workers for removing the machine represents an expense transaction for the business. The related journal entry for this transaction would be as follows:

**Date: [Date of Transaction]**

**Account** **Debit** **Credit**

Wages Expense ₹ 300

To Cash ₹ 300

Explanation: The Wages Expense account is debited to record the expense incurred for paying wages to the workers who removed the machine. The Cash account is credited as it represents the outflow of cash from the business.

Overall, the above journal entries reflect the impact of the transactions on the relevant accounts, ensuring accurate recording of the financial activities of the business.

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