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Presented here are selected transactions ce Dave’s Sporting Goods ce 2014. Jan. 1 Retired a ingredient of agentry that was purchased on January 1, 2004. The agent consume $65,500 on that epoch and had a advantageous existence of 10 years with no salvage appraise. June 30 Sold a computer that was purchased on January 1, 2011. The computer consume $29,100 and had a advantageous existence of 5 years with no salvage appraise. The computer was sold ce $11,640. Dec. 31 Discarded a offer traffic that was purchased on January 1, 2009. The traffic consume $55,000 and was depreciated installed on an 8-year advantageous existence with a $4,900 salvage appraise. Epoch Account Titles and Explanation Debit Credit Jan. 1 ? ? ? . ? ? ? June 30 ? ? ? . ? (To proceedings derogation on computer sold) ? ? . ? ? ? . ? ? ? . ? ? ? . ? ? ? Dec. 31 ? ? ? . ?       (To proceedings derogation on traffic sold) ? ? . ? ? ? . ? ? ? . ? ? ? List of Accounts:Accounts PayableAccounts ReceivableAccumulated Derogation-BuildingsAccumulated Derogation-EquipmentAccumulated Derogation-Plant AssetsAdvertising ExpenseAllowance ce Doubtful AccountsAmortization ExpenseBad Debt ExpenseBuildingsCashCommon StockCopyrightsConsume of Goods SoldDerogation ExpenseDividendsEquipmentFranchiseGain on Disposal of Plant AssetsGoodwillIncome Tax ExpenseIncome Taxes PayableInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryLandLand ImprovementsLoss on Disposal of Plant AssetsMaintenance and Repairs ExpenseNo EntryNotes PayableNotes ReceivableOther Operating ExpensesPatentsPlant AssetsPrepaid InsuranceProperty Tax ExpenseResearch and Development ExpenseRevaluation SurplusRetained EarningsSalaries and Wages ExpenseSalaries and Wages PayableSales Revenue

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