Presented here are selected transactions for Cullumber Limited for 2018. Cullumber uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sept. 1 Dec. 30 Sold a delivery truck for $18,840 cash. The truck cost $64,060 when it was purchased on January 1, 2015, and was depreciated based on a four-year useful life with a $5,800 residual value. Sold computers that were purchased on January 1, 2016. They cost $11,187 and had a useful life of three years with no residual value. The computers were sold for $480 cash. Retired equipment that was purchased on January 1, 2009. The equipment cost $145,500 and had a useful life of 10 years with no residual value. No proceeds were received. Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)