Presented below are selected transactions for Werley Company for 2019.

Jan.1Sold a machinery for $9,000 that was purchased on January 1, 2010. The machine cost $90,000 on that date, and had a useful life of 10 years with no salvage value.

April30Sold a equipment for $34,000 that was purchased on January 1, 2017. The equipment cost $90,000, and had a useful life of 5 years with no salvage value.

Dec.1Discarded a business automobile that was purchased on April 1, 2016. The car cost $27,000 and was depreciated on a 5-year useful life with a salvage value of $2,000.

Instructions

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, 2019.