Presented below are selected transactions at Ivanhoe Company for 2020. Jan. 1 Retired a piece of machinery that was purchased on January 1,2010. The machine cost 63,600 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 36,900. It had a useful life of 5 years with no residual value. The computer was sold for 15,700. Dec. 31 Discarded a delivery truck that was purchased on January 1,2016. The truck cost 38,160. 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. Ivanhoe 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.) \begin{tabular}{|l|l} Date & Account Titles and Explanation \\ \hline 0. & Accumulated Depreciation-Equipment \\ \hline Equipment \\ \hline 0 & Depletion Expense \end{tabular} Accumulated Depreciation-Equipment (To record depreciation) Accumulated Depreciation-Equipment (To record the ale of equipment) (To rocord depreciation) (To record the discarding of equipment)