Presented here are selected transactions for Crane Limited for 2018. Crane uses straight-line depreciation and records adjusting entries annually.

Jan. 1Sold a delivery truck for $19,000 cash. The truck cost $67,300 when it was purchased on January 1, 2015, and was depreciated based on a four-year useful life with a $5,820 residual value.

Sept. 1Sold computers that were purchased on January 1, 2016. They cost $10,467 and had a useful life of three years with no residual value. The computers were sold for $470 cash.Dec. 30Retired equipment that was purchased on January 1, 2009. The equipment cost $138,000 and had a useful life of 10 years with no residual value. No proceeds were received.

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