Presented below are selected transactions at Tomas Company for 2014. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $60, 930 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, 2011. The computer cost $37, 810. It had a useful life of 5 years with no salvage value. The computer was sold for $13, 210. Dec. 31 Discarded a delivery truck that was purchased on January 1, 2010. The truck cost $42, 140. It was depreciated based on a 6-year useful life with a $3, 980 salvage value. Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of. Tomas Company uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2013.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)