Presented here are selected transactions for SurfUp Ltd for 2018. January 1 Discarded a piece of machinery that was purchased on 30 June 2014. The machinery cost $44 000 and had a useful life of 4 years with no residual value. July 1 Scrapped a delivery truck that was purchased on 30 September, 2013. The truck cost $42 000 and was depreciated based on a 5-year useful life with no residual value. December 31 Sold an office equipment that was purchased on 30 June, 2010. The equipment cost $68 000 and had a useful life of 9 years with a $5 000 residual value. The equipment was sold for $12 000 Required: Ignore GST. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. SurfUp Ltd uses straight-line depreciation method. The reporting period ends on 31 December