Presented below are selected transactions for Camren Products, Inc. for 2018.

Jan. 1 Received $9,000 scrap value on retirement of machinery that was purchased on January 1, 2007. The machine cost $90,000 on that date, and had a useful life of 10 years with no salvage value.

April 30 Sold a machine for $28,000 that was purchased on January 1, 2015. The machine cost $75,000, and had a useful life of 5 years with no salvage value.

Dec. 31 Discarded a business automobile that was purchased on April 1, 2014. The car cost $32,000 and was depreciated on a 5-year useful life with a salvage value of $2,000.

Required

In good form, journalize all entries required because of the above transactions. Camren Products, Inc. uses the straight-line method of depreciation and has recorded depreciation through December 31, 2017.