What are the adjusting entries for:

3 Computer Equipment is depreciated at 35% p.a. reducing balance method. (Written Down Value * 35% * 31-365) January On 31 January, after the depreciation charge was made, the company sold some Surplus to requirement Computer Equipment that had a written down value of $8,600 at the time of sale, for $8,800 (GST inclusive) cash. The computer equipment had originally cost the company $17,000. Opening General Ledger Balances as at 1 January 2018 Debit Credit Cash at Bank $85,600 Petty Cash $1,000 Accounts Receivable $56,000 Merchandise Inventory $69,180 Prepaid Insurance $7,470 Computer Equipment $90,000 Accum Depn - Computer Equipment $25,000 Shop Fixtures and Fittings $120,000 Accum Depn - Shop Fixtures & Fittings $38,000 Investments (Shares in Telstra) - Long Term $25,000 Accounts Payable $36,000 PAYG Withholdings Payable $12,000 Accrued Expenses - Sales Commissions $4,000 Interest Bearing Loan (Due 30-Sep-18) $30,000 GST Collected $12,000 GST Paid $7,000 Bank Loan (Due 30-Jun-2023) $180,000 Paid Up Capital $110,000 Retained Earnings $14,250 Total $461,250 $461,250