Jan. 1 Retired a piece of machinery that was purchased on January 1, 2002. The machine cost $62,910 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2010. The computer cost $36,800 and had a useful life of 4 years with no salvage value. The computer was sold for $5,640 cash. Dec. 31 Sold a delivery truck for $9,280 cash. The truck cost $24,900 when it was purchased on January 1, 2009, and was depreciated based on a 5-year useful life with a $3,250 salvage value.