Presented below are selected transactions at Whispering Winds Corp. for $2020.$

Jan $1.$ Retired a piece of machinery that was purchased on January $1,2010.$ The machine cost $61,300$ 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 $1,2017.$ The computer cost $36,000.$ It had a useful life of $5$ years with no salvage value.The computer was sold for $14,000.$

Dec $31.$ Discarded a delivery truck that was purchased on Jan $1,2016.$ The truck cost $36,000.$ It was depreciated based on a $6$ year useful life with a $3000$ salvage value.

Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of$.$ Whispering Winds Corp. uses straight line depreciation. $($To record depreciation to date of disposal$).$

$($To record depreciation to date of disposal$)$

Accumulated Depreciation$-$Equipment

Cash

Gain on Disposal of Plant Assets

Equipment

$($To record sale of computer$)$

$($To record depreciation to date of disposal$)$