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On April 1,2015,due to Obsolescence Resulting from a New Technology,a

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On April 1,2015,due to obsolescence resulting from a new technology,a company discarded a computer that cost $5,000,had a useful life of 4 years,and a salvage value of $400.Based on straight-line depreciation,the accumulated depreciation as of December 31,2014 was $3,450.
a.Prepare the journal entry to record depreciation up to the date of disposal of the computer.
b.Prepare the journal entry to record the disposal of the computer.

Describe the structure and functionality of working memory, including its components.
Understand the concepts of primacy and recency effects in memory recall.
Discuss the limitations of memory capacity and strategies to overcome them.
Recognize the factors that influence forgetting and memory decay.

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Highly intelligent primates native to the forests and savannahs of Africa, known for their complex social behaviors and similarities to humans.

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