Here are selected $2022$ transactions of Oriole Company.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2012.$ The machine cost $$64,000$ and had a useful life of $10$ years with no salvage value.

June $30$ Sold a computer that was purchased on January $1,2020.$ The computer cost $$43,500$ and had a useful life of $3$ years with no salvage value. The computer was sold for $$6,700$ cash.

Dec. $31$ Sold a delivery truck for $$10,000$ cash. The truck cost $$33,900$ when it was purchased on January $1,2019,$ and was depreciated based on a $5-$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. Oriole Company uses straight$-$line depreciation. $($Assume depreciation is up to date as of December $31,2021).($Crea$$ account titles are automatically indented when amount is entered. Do not indent manually. Ptcord 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. Do not round intermediate calculations.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation$],[$an$.1,$ Accumulated Depreciation$-$Equipment,$],[$Equipment$,],[$Depreciation Expense,$],[$Accumulated Depreciation$-$Equipment,$]]$

$($To record depreciation to date of disposal$)$

June $30$

Cash

Accumulated Depreciation$-$Equipment

$($To record sale of computer$)$

ec$.31$

Depreciation Expense

Accumulated Depreciation$-$Equipment

$($To record depreciation to date of disposal$)$

Dec. $31$

Accumulated Depreciation$-$Equipment

Equipment

$($To record retirement of truck$)$