Crane Company had the following assets on January 1, 2025. Item Cost Purchase Date Useful Life (in years) Salvage Value Machinery $70,000 Jan. 1, 2015 10 $ 0 Forklift 29,000 Jan. 1, 2022 5 0 Truck 35,400 Jan. 1, 2020 8 3,000 During 2025, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $11,900. The truck was discarded on December 31. Journalize all entries required on the above dates, including entries to