Here are selected $2027$ transactions of Ayayai Corporation.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2017.$ The machine cost $$61,000$ and had a useful life

of $10$ years with no salvage value.

June Sold a computer that was purchased on January $1,2025.$ The computer cost $$35,000$ and had a useful life of $4$ years with

$30$ no salvage value. The computer was sold for $$4,000$ cash.

Dec. Sold a delivery truck for $$9,000$ cash. The truck cost $$23,000$ when it was purchased on January $1,2024,$ and was

$31$ depreciated based on a $5-$year useful life with a $$3,200$ salvage value.

Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of$,$ where

applicable. Ayayai Corporation uses straight$-$line depreciation.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses and losses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.

Decreases in Accumulated Depreciation are entered as postive amounts.$]$