Here are selected $2022$ transactions of Swifty Company.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2012.$ The machine cost $$64,000$ and had a useful life of $10$ years with no salvage value.

June $30$ Sold a computer that was purchased on January $1,2019.$ The computer cost $$4,500$ and had a useful life of $5$ years with no salvage value. The computer was sold for $$15,200$ cash.

Dec. $31$ Discarded a delivery truck that was purchased on January $1,2018.$ The truck cost $$40,080.$ It was depreciated based on a $6-$year useful life with a $$3,000$ salvage value.