Presented below are selected transactions at Sheffield Company for 2020. Jan. 1 June 30 Retired a piece of machinery that was purchased on January 1, 2010. The machine cost $64.400 on that date. It had a useful life of 10 years with no salvage value. Sold a computer that was purchased on January 1, 2017. The computer cost $43.700. It had a useful life of 5 years with no salvage value. The computer was sold for $13,800. Discarded a delivery truck that was purchased on January 1, 2016. The truck cost $40,380. It was depreciated based on a 6-year useful life with a $3,000 salvage value. Dec. 31 Debit Credit Date Account Titles and Explanation Petty Cash 215 Aug. 1 215 Cash 96 hug. 15 Freight-Out 47.2 Entertainment Expense Postage Expense 43.9 21.2 Miscellaneous Expense Cash Over and Short 1.9 Cash 210.2 95 Aug 16 Petty Cash 95 Cash lug. 31 Freight-Out 59.9 Entertainment Expense 92.7 140 Postage Expense Cash Over and Short 18 2944 (b) Post to the Petty Cash account. (Post entries in the order of journal entries presented in the previous part.) Petty Cash Save for Later Attempts: 0 of 1 used Submit