Here are selected 2027 transactions of Wilchorse Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1.2017. The machine cost $63,700 and had a usefut life of 10 years with no salvage value June 30 Sold a computer that was purchased on January 1,2025. The computer cost $41,700 and had a usefull life of 3 years with no salvage value The computer was sold for $6,200 cash Dec 31 Sold a delivery truck for $10,000 cash. The truck cost $30,100 when it was purchased on January 1, 2024, and was depreciated based on a 5 -year useful life with a $3,000 salvage value.

Journalist all entries required on the above dates, including entries to update depreciation on assets, disposed of, where, applicable. Wild horse corporation use a straight line depreciation.(assume depreciation is up to date as of December 31, 2026.)