On April 30, 2006, the Town of Noblisse General Fund received the $30,000 proceeds from disposal of a computer that had a carrying amount of $40,000. The General Fund had acquired the computer three years earlier at a cost of $100,000.

Prepare journal entries on April 30, 2006, to record the foregoing transaction for all Town of Noblisse funds or voluntarily maintained account groups affected. Identify the funds or account groups.