Presented below are selected transactions at Ridge Company for 2017.

Jan.1Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $62,000 on that date. It had a useful life of10 years with no salvage value.June30Sold a computer that was purchased on January 1, 2014. The computer cost $39,700. It had a useful life of5 years with no salvage value. The computer was sold for $14,100.Dec.31Discarded a delivery truck that was purchased on January 1, 2013. The truck cost $34,320. It was depreciated based on a6-year useful life with a $3,000 salvage value.

Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of. Ridge Company uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2016.)