E9-8 Here are some transactions of Surendal Company for 2018. Surendal Company uses straight-line amortization and has a December 31 year end. Jan. 2 Traded in an old delivery truck for a new delivery truck, receiving an $8,000 trade-in allow ance and paying $33,000 cash. The old delivery truck cost $30,000 and had accumulated amortization of $22,500. The fair market value of the old delivery truck was $6,500 on January 2, 2018 Mar 31 Retired a piece of machinery that was purchased on January 1, 2009 for $62,000. The machinery had an expected useful life of 10 years with no residual value. Sept. 1 Received $800 cash from the sale of office equipment that was purchased on January 1 2016. The equipment cost $5,490 and was amortized over an expected useful life of three years with no residual value. Instructions Record the above disposals of property, plant, and equipment. When necessary, include entries to update amortization for partial periods