Air & Sea Travel purchased a Dell Computer for ($ 3,000), debiting Computer Equipment. During 2007 and
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Air \& Sea Travel purchased a Dell Computer for \(\$ 3,000\), debiting Computer Equipment. During 2007 and 2008, Air \& Sea recorded depreciation of \$2,200 on the computer. In January 2009, Air \& Sea traded in the computer for a new one, paying \(\$ 2,500\) cash. Journalize Air \(\&\) Sea Travel's exchange of computers.
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