Question

I only need entries for depreciation expense for sept 1 and dec 30

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.

Answer 1

Journal entry

Date	account and explanation	Debit	Credit
Sep 1	Depreciation expense (11187/3)*8/12	2486
	Accumulated depreciation-Computer		2486
	(To record Dep)

Journal entry

Date	account and explanation	Debit	Credit
Dec 30	Depreciation expense (145500/10)	14550
	Accumulated depreciation-Computer		14550
	(To record Dep)