Presented below are selected transactions for Nashville Ltd during the year 2020.

Jan. 1 Sold equipment for $15,000 purchased in January 2014 at $22,000. The equipment had a useful life of 10 and a residual value of $2,000.

Apr. 30 Sold computers for $5,500 purchased on 1 January 2018. The cost of the computers was $18,000 and had a useful life of 5 years with no residual value.

Dec. 31 Discarded an instrument that was purchased on 31 December 2010. The instrument cost $44,000, and had a useful life of 10 years with no residual value.

Required:

Ignore GST. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Nashville Ltd uses straight-line depreciation method. The reporting period ends on 31 December.