DEF Sdn Bhd has the following transactions involving its non$-$current assets for the financial year ended $31$ December $20$X$3$

A$.$ It retired a delivery truck on $31$ December which has a cost of $$62,000$ and accumulated depreciation of $ $24,800.$ There was no salvage value received.

$.$ Computer equipment at cost of $$25,000$ was sold for $$5,000$ on $31$ December. The computer equipment was purchased on $1$ January $20x2$ and has been depreciated using $25\%$ reducing balance method.

Prepare the journal entries for the above transactions.

$(5$ marks$)$