Presented below are selected transactions for Werley Company for $2021.$

Jan. $1$ Received $$9,000$ scrap value on retirement of machinery that was purchased on January $1,2011.$ The machine cost $$90,000$ on that date, and had a useful life of $10$ years with no salvage value.

April $30$ Sold equipment for $$34,000$ that was purchased on January $1,2018.$ The equipment cost $$90,000,$ and had a useful life of $5$ years with no salvage value.

Dec. $31$ Discarded a business truck that was purchased on April $1,2017.$ The truck cost $$27,000$ and was depreciated on a $5$year useful life with a salvage value of $$2,000.$

Journalize all entries required as a result of the above transactions. Werley Company uses the straight$-$line method of depreciation and has recorded depreciation through December $31,2020.($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.$)$

Date

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$