Presented below are selected transactions at Ridge Company for 2017.

Jan.	1		Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $64,400 on that date. It had a useful life of 10 years with no salvage value.
June	30		Sold a computer that was purchased on January 1, 2014. The computer cost $42,600. It had a useful life of 5 years with no salvage value. The computer was sold for $15,500.
Dec.	31		Discarded a delivery truck that was purchased on January 1, 2013. The truck cost $37,380. It was depreciated based on a 6-year useful life with a $3,000 salvage value.

Date Account Titles and Explanation Debit Credit Jan. 1 Accumulated Depreciation 64400 Equipment 64400 June 30Depreciation Expense Accumulated Depletion (To record depreciation to date of disposal) Cash June 30 Accumulated Depletion Equipment Gain on Disposal of Plant A (To record sale of computer) Dec. 31Depreciation Expense [. Accumulated Depletion (To record depreciation to date of disposal) Loss on Disposal of Plant A Accumulated Depletion Dec. 31