Here are selected 2017 transactions of Blue Corporation.

Jan. 1Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,900and had a useful life of10years with no salvage value.June 30Sold a computer that was purchased on January 1, 2015. The computer cost $36,400and had a useful life of4years with no salvage value. The computer was sold for $4,800cash.Dec. 31Sold a delivery truck for $9,030cash. The truck cost $23,500when it was purchased on January 1, 2014, and was depreciated based on a5-year useful life with a $3,500salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Blue Corporation uses straight-line depreciation.