Here are selected $2027$ transactions of Sheffield Corporation.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2017.$ The machine cost $$62,800$ and had a useful life of $10$ years with no salvage value.

June $30$ Sold a computer that was purchased on January $1,2025.$ The computer cost $$36,600$ and had a useful life of $4$ years with no salvage value. The computer was sold for $$5,100$ cash.