Here are selected 2017 transactions of Sheffield Corporation.

Jan. 1		Retired a piece of machinery that was purchased on January 1, 2007. 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, 2015. 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.
Dec. 31		Sold a delivery truck for $9,080 cash. The truck cost $24,000 when it was purchased on January 1, 2014, and was depreciated based on a 5-year useful life with a $3,700 salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Sheffield 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.)