Here are selected $2025$ transactions of Pina Corporation.

Jan. $1$

Retired a piece of machinery that was purchased on January $1,2015.$ The machine cost $$61,000$ and had a useful life of $10$ years with no salvage value.

June $30$

Sold a computer that was purchased on January $1,2023.$ The computer cost $$35,200$ and had a useful life of $4$ years with no salvage value. The computer was sold for $$5,100$ cash.

Dec. $31$ Sold a delivery truck for $$9,400$ cash. The truck cost $$23,300$ when it was purchased on January $1,2022,$ and was depreciated based on a $5-$year useful life with a $$3,800$ salvage value.

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

Account Titles and Explanation

Debit

Credit

$($To record depreciation expense$)$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$($To record sale of computer$)$

$$

$$

$$

$($To record depreciation expense$)$

$$

$$