Presented below are selected transactions at Blue Company for $2020.$

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2010.$ The machine cost $60,600$ on that date. It had a useful life of $10$ years with no residual value.

June $30$ Sold a computer that was purchased on January $1,2017.$ The computer cost $38,000.$ It had a useful life of $5$ years with no residual value. The computer was sold for $13,400.$

Dec. $31$ Discarded a delivery truck that was purchased on January $1,2016.$ The truck cost $36,420.$ It was depreciated based on a $6-$year useful life with a $3,000$ residual value.

Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of$.$ Blue Company uses straight$-$line depreciation. $($Assume depreciation is up to date as of December $31,2019.)$