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Presented here are selected transactions for Sunland Limited for 2018. Sunland uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sold a delivery truck for $18,100 cash. The truck cost $65,140 when it was purchased on January 1,2015 , and was depreciated based on a four-year useful life with a $6,380 residual value. Sept. 1 Sold computers that were purchased on January 1, 2016. They cost $10,683 and had a useful life of three years with no residual value. The computers were sold for $530 cash. Dec. 30 Retired equipment that was purchased on January 1, 2009. The equipment cost $159,200 and had a useful life of 10 years with no residual value. No proceeds were received. (a) Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If