Presented below are selected transactions at Splish Brothers Inc. for 2020.

Jan.	1		Retired a piece of machinery that was purchased on January 1, 2010. The machine cost $63,800 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, 2017. The computer cost $37,800. It had a useful life of 5 years with no salvage value. The computer was sold for $15,100.
Dec.	31		Discarded a delivery truck that was purchased on January 1, 2016. The truck cost $40,620. It was depreciated based on a 6-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. Splish Brothers Inc. uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2019.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Do not round intermediate calculations.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1June 30Dec. 31
Jan. 1June 30Dec. 31
	(To record depreciation to date of disposal)
June 30
	(To record the sale of a computer)
Jan. 1 June 30Dec. 31
	(To record depreciation to date of disposal)
Dec. 31
	(To record retirement of the truck)