Presented below are selected transactions at Tomas Company for 2014.

Jan. 1		Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $59,270 on that date. It had a useful life of 10 years with no salvage value.
June 30		Sold a computer that was purchased on January 1, 2011. The computer cost $35,950. It had a useful life of 5 years with no salvage value. The computer was sold for $14,710.
Dec. 31		Discarded a delivery truck that was purchased on January 1, 2010. The truck cost $33,810. It was depreciated based on a 6-year useful life with a $2,610 salvage value.

Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of. Tomas Company uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2013.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)