During 2020, Truong Ltd disposed of four different non-current assets. On 1 January 2020 the accounts showed the following:

Asset		Cost		Residual value		Useful life		Accumulated depreciation
Motor vehicle No. 3 Motor vehicle No. 7 Machine A Machine D		$36 000 52 000 180 000 280 000		$6 000 7 000 8 000 40 000		5 years 5 years 10 years 12 years		$18 000 34 500 111 200 260 000

Truong Ltd depreciates its motor vehicles and machines by the straight-line method and records depreciation to the nearest month. This year following assets were disposed of as follows:

1. Motor vehicle No. 3, which was not insured, was completely destroyed by fire on 6 January. A towing company was paid $1000 to remove the motor vehicle and to clean up any debris.
2. Motor vehicle No. 7 was traded in on a new motor vehicle on 3 July 2020. The new motor vehicle had a cash price of $56 000. The old motor vehicle plus cash of $26 000 were given in exchange.
3. Machine A was sold for $100 000 cash on 1 October 2020.
4. Machine D was traded in on a new machine with a cash price of $300 000 on 24 December 2020. The old machine plus cash of $290 000 were given in exchange.