Here are selected 2027 transactions of Sheffield Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1,2017 . The machine cost $62,000 and had a useful life of 10 years with no salvage value. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. -Increases in expenses and losses require a negative sign or parentheses. - Increases in Accumulated Depreciation require a negative sign or parentheses. - Decreases in Accumulated Depreciation are entered as postive amounts 
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