Samson Company purchased a compute on January 2, 2009, at a cost of $1,250. The computer is expected to have a useful life of five years and a residual value of $125. Assume that the computer is disposed of on July 1, 2012. Record value of $125. Assume that the computer is disposed of on July 1, 2012. Record the depreciation expense for half a year and the disposal under each of the following assumptions:

1. The computer is discarded.

2. The computer is sold for $200.

3. The computer is sold for $550.