Presented below are selected transactions at Cullumber Company for $2020.$

Jan. $1$

Retired a piece of machinery that was purchased on January $1,2010.$ The machine cost $64,500$ on that date. It had a useful life of $10$ years with no residual value.

June $30$

Sold a computer that was purchased on January $1,2017.$ The computer cost $39,800.$ It had a useful life of $5$ years with no residual value, The computer was sold for $13,700.$

Dec. $31$

Discarded a delivery truck that was purchased on January $1,2016.$ The truck cost $34,980.$ It was depreciated based on a $6-$year useful life with a $3,000$ residual value.

Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of$.$ Cullumber Company uses straight$-$line depreciation, $($Assume depreciation is up to date as of December $31,2019.)($Credit account titles are automatically indented when amount is entered, Do not indent manually, Record journal entries in the order presented in the problem.$)$