Presented below are selected transactions for Quality Products Ltd for the year ended 31 December 2016.

Jan. 1 Scrapped a piece of machinery that was purchased on 1 January, 2006. The machine cost $80,000 on that date, and had a useful life of 10 years with no residual value.

April 30 Sold a printing machine for $50,000 that was purchased on 1 January, 2013. The printer cost $90,000, and had a useful life of 5 years with no residual value.

Dec. 31 Discarded a business automobile that was purchased on September 1, 2011. The car cost $20,000 and was depreciated on an 8-year useful life with a residual value of $800.

Required: Journalise all entries required as a result of the above transactions. Quality Products Ltd uses the straight-line method of depreciation for all the above assets and has recorded depreciation up to 31 December 2015. Ignore GST. Narrations are not required.