Here are selected 2022 transactions of Ridge Company. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,000 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2019. The computer cost $45,000 and had a useful life of 5 years with no salvage value. The computer was sold for $14,000 cash. Dec. 31 Discarded a delivery truck that was purchased on January 1, 2018. The truck cost $33,000. It was depreciated based on a 6-year useful life with a $3,000 salvage value. Here are selected 2022 transactions of Ridge Company. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,000 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2019. The computer cost $45,000 and had a useful life of 5 years with no salvage value. The computer was sold for $14,000 cash. Dec. 31 Discarded a delivery truck that was purchased on January 1, 2018. The truck cost $33,000. It was depreciated based on a 6-year useful life with a $3,000 salvage value.

Instructions.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable. Ridge Company uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021.)