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

Jan. 1		Sold a delivery truck for $18,910 cash. The truck cost $67,900 when it was purchased on January 1, 2015, and was depreciated based on a four-year useful life with a $6,080 residual value.
Sept. 1		Sold computers that were purchased on January 1, 2016. They cost $11,754 and had a useful life of three years with no residual value. The computers were sold for $470 cash.
Dec. 30		Retired equipment that was purchased on January 1, 2009. The equipment cost $135,800 and had a useful life of 10 years with no residual value. No proceeds were received.

Record the above transactions.