Carla Vista Co. had the following assets on January 1, 2022. Item Cost Useful Life (in years) Purchase Date Salvage Value Machinery Forklift $78,000 37,000 43,400 Jan 1, 2012 Jan 1, 2019 Jan 1, 2017 10 5 Truck 3,000 During 2022, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $12,700. The truck was discarded on December 31 Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The company uses straight- line depreciation. All depreciation was up to date as of December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Jan. 1 June 30 (To record depreciation expense on forklift) June 30 (To record sale of forklift) Dec. 31 : (To record depreciation expense on truck) Dec 31 : (To record sale of truck)