Here are selected 2017 transactions of Culver Corporation.

Jan. 1	Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,300and had a useful life of10years with no salvage value.
June 30	Sold a computer that was purchased on January 1, 2015. The computer cost $35,800and had a useful life of4years with no salvage value. The computer was sold for $4,100cash.
Dec. 31	Sold a delivery truck for $9,210cash. The truck cost $24,200when it was purchased on January 1, 2014, and was depreciated based on a5-year useful life with a $3,300salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Culver Corporation uses straight-line depreciation.(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31Jan. 1June 30

Jan. 1June 30Dec. 31

(To record depreciation expense for 2017)

(To record sale of computer)

Dec. 31Jan. 1June 30

(To record depreciation expense for 2017)

(To record sale of delivery truck)