Date Account Titles and Explanation Debit Jan. 1 Accumulated Depreciation-Equipment Equipment June 30 C Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation to date of disposal) June 30 Cash Dec. 31 Accumulated Depreciation-Equipment Loss on Disposal of Plant Assets Equipment (To record sale of computer) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation to date of disposal) Dec. 31 0 Accumulated Depreciation-Equipment Loss on Disposal of Plant Assets Accumulated Depreciation-Equipment Equipment (To record retirement of truck) 60000 3510 4500 24570 6030 5000 8200 20000 Credit 60000 3510 35100 5000 200 28000