Kokuyo company purchased a new computer to create specific graphic design on January $1^{st}.$ The cost of this computer was $$140,000$ and in addition the company paid shipping cost of $$2,000($FOB shipping point$).$ This computer has useful life for four years and salvage value of $$5,000.$ The company disposed this computer October $1^{st}$ in fourth year for $$10,000,$

Make journal entry for this disposition of assets, including depreciation of fourth year.