Here are selected transactions for Evan's Corporation for 2014. Jan 1 Retired a piece of machinery that was purchased on January 1. 2004. The machine cost $47,000 and had a useful life of 10 years with no salvage value. Mar. 31 Sold a computer that was purchased on January 1. 2011. The computer cost $43, 400 and had a useful life of 7 years with no salvage value. The computer was sold for $25,000. Dec. 31 Discarded a delivery truck that was purchased on January 1. 2011 The truck cost $30,000 and was depreciated based on a 6-year useful life with a $3,000 salvage value. Instructions Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Evan's Corporation uses straight-line depreciation