Question $7)$ Presented here are selected transactions for Hagrid Company for $2023.$

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2013.$ The machine cost $$95,000$ on that date and had a useful life of $10$ years with no salvage value.

June $30$ Sold a computer that was purchased on January $1,2020.$ The computer cost $$30,000$ and had a useful life of $6$ years with no salvage value. The computer was sold for $$19,000.$

Oct. $1$ Discarded a delivery truck that was purchased on January $1,2019.$ The truck cost $$34,200$ and was depreciated based on an $8-$year useful life with a $$3,000$ salvage value.

Instructions: Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of$.$ Hagrid Company uses straight$-$line depreciation. $($Assume depreciation is up to date as of December $31,2022)$