te Account Titles and Explanation Debit Cr Accumulated Depreciation Equipment 60600 Equipment BO Depreciation Expense 6250 Accumulated Depreciation Equipment (To record depreciation to date of disposal) e 30 V Cash 4600 Accumulated Depreciation Equipment Loss on Disposal of Plant Assets Equipment (To record sale of computer) Depreciation Expense Accumulated Depreciation Equipment (To record depreciation to date of disposal) Cash Accumulated Depreciation Equipment Gain on Disposal of Plant Assets Equipment (To record retirement of truck) Here are selected 2022 transactions of Windsor. Inc.. Uan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $60,600 and had a useful life of 10 years with no salvage value. Sold a computer that was purchased on January 1, 2020. The computer cost $37.500 and had a useful life of 3 years with no salvage value. The computer was sold for $4.600 cash. June 30 Dec. 31 Sold a delivery truck for $9.000 cash. The truck cost $29.250 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,000 salvage value