Here are selected $2022$ transactions of Flint Corporation.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2012.$ The machine cost $$61,900$ and had a useful life of $10$ years with no salvage value.

June Sold a computer that was purchased on January $1,2020.$ The computer cost $$36,400$ and had a useful life of $4$ years with no salvage value. The computer was sold for $30$$$4,600$ cash.

Dec. $31$ Sold a delivery truck for $$9,470$ cash. The truck cost $$24,500$ when it was purchased on January $1,2019,$ and was depreciated based on a $5-$year useful life with a $$3,500$ salvage value.

Prepare a tabular summary to record all transactions described on the above dates. Depreciation was last recorded on December $31,2021.$ Update depreciation on assets disposed of$,$ where applicable. Flint Corporation uses straight$-$line depreciation. $($If a transactlon causes a decrease in Assets, Llabilitles or Stockholders' Equilty, place a negatlve sign $($or parentheses$)$ In front of the amount entered for the particular Asset, Llability or Equilty item that was reduced.$)$