A micro computer was purchased by Aristole Company on January 1, 20x1, at a cost of $5,000. It is expected to have a useful life of five years and a residual value of $500. Assuming that the computer is disposed of on July 1, 20x4, record the partial years depreciation for 20x4 using the straight-line method, and record the disposal under each of the following assumptions. (a) The microcomputer is discharged. (b) The microcomputer is sold for $800. (c) The microcomputer is sold for $2,200. (d) The microcomputer is exchanged for a new microcomputer with a list price of $9,000. A $1,200 trade-in is allowed on the cash purchase. The accounting approach to gains and losses is followed. (e) Same as d, except a $2,400 trade-in is allowed. (f) Same as d, except the microcomputer is exchanged for dissimilar office equipment. (g) Same as e, except the microcomputer is exchanged for dissimilar office equipment.