Here are selected 2018 transactions of Wildhorse Corporation.

Jan. 1		Retired a piece of furniture that was purchased on January 1, 2008. The furniture cost $56,460 and had a useful life of 10 years with no residual value.
June 30		Sold equipment that was purchased on January 1, 2016. The equipment cost $37,350 and had a useful life of 3 years with no residual value. The equipment was sold for $4,900 cash.
Dec. 31		Sold a vehicle for $8,920 cash. The vehicle cost $23,980 when it was purchased on January 1, 2015, and was depreciated based on a 5-year useful life with a $2,730 residual value.

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