Presented below are selected transactions for Sackville Manufacturing for 2018. Sackville Manufacturing uses straight-line depreciation and records adjusting entries annually at its December 31 year end. January 1 Sold a delivery van for $18,000 cash. It had purchased the van on January 1,2014 , at a cost of $62,000. The equipment has an estimated residual value of $6,000 and an expected useful life of 4 years. September 1 Sold computers for $500 cash. It had purchased them on on January 1, 2016, at a cost of $10,980. The computers had no residual value and an expected useful life of 3 years. REQUIRED: Record these transactions, including any necessary entries for the part-year depreciation