Here are selected 2017 transactions of Concord Corporation.

Jan. 1		Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,300 and had a useful life of 10 years with no salvage value.
June 30		Sold a computer that was purchased on January 1, 2015. The computer cost $35,000 and had a useful life of 4 years with no salvage value. The computer was sold for $4,400 cash.
Dec. 31		Sold a delivery truck for $9,450 cash. The truck cost $24,700 when it was purchased on January 1, 2014, and was depreciated based on a 5-year useful life with a $4,100 salvage value.

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