Here are selected 2017 transactions of Sarasota Corporation.

Jan. 1 Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,500and had a useful life of10years with no salvage value.

June 30 Sold 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 $4,100cash.

Dec. 31 Sold a delivery truck for $9,300cash. The truck cost $24,600when it was purchased on January 1, 2014, and was depreciated based on a5-year useful life with a $3,700salvage value.

Sarasota Corporation uses straight-line depreciation.

I need help recording the following entries, any assistance with identifying which account titles fit which entry would be helpful.

• Entry to record depreciation expense for 2017
• Entry to record sale of computer
• Entry to record depreciation expense for 2017
• Entry to record sale of delivery truck