Presented here are selected transactions for Ivanhoe Limited for $2024.$ Ivanhoe uses straight$-$line depreciation and records adjusting entries annually.

Jan.

$1$

Sold a delivery truck for $$19,480$ cash. The truck cost $$63,080$ when it was purchased on January $1,2021,$ and was depreciated based on a four$-$year useful life with a $$5,600$ residual value.

Sept.

$1$

Sold computers that were purchased on January $1,2022.$ They cost $$11,754$ and had a useful life of three years with no residual value. The computers were sold for $$450$ cash.

Dec.

$30$

Retired equipment that was purchased on January $1,2015.$ The equipment cost $$148,100$ and had a useful life of $10$ years with no residual value. No proceeds were received.

$($a$)$

Record the above transactions.