Here are selected $2022$ transactions of Grouper Company.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2012.$ The machine cost $$60,900$ 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 $$39,100$ and had a useful life of $5$ years with no salvage value. The computer was sold for $$13,900$ cash.

Dec. $31$ Discarded a delivery truck that was purchased on January $1,2018.$ The truck cost $$39,780.$ It was depreciated based on a $6-$year useful life with a $$3,000$ salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable. Grouper Company uses straight$-$line depreciation. $($Assume depreciation is up to date as of December $31,2021.)($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date Account Titles and Explanation$],[($To record retirement of machinery$)]]$