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

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2010.$ The machine cost $62,400$ 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 $42,900.$ It had a useful life of $5$ years with

no residual value. The computer was sold for $15,100.$

Dec. $31$ Discarded a delivery truck that was purchased on January $1,2016.$ The truck cost $35,340.$ 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$.$ Buffalo Company uses straight$-$line depreciation. $($Assume depreciation is up to date as of December $31,2019.)($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$