Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $63,700 and had a useful life of 10 years with no salvage value.

Sold a computer that was purchased on January 1, 2019. The computer cost $41,600 and had a useful life of 5 years with no salvage value. The computer was sold for $14,700 cash.

Discarded a delivery truck that was purchased on January 1, 2018. The truck cost $35,520. It was depreciated based on a 6-year useful life with a $3,000 salvage value.