Here are selected $2025$ transactions of Swifty Corporation.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2015.$ The machine cost $$61,300$ 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 $$5,700$ cash.

Dec. $31$ Sold a delivery truck for $$9,500$ cash. The truck cost $$23,000$ when it was purchased on January $1,2022,$ and was

depreciated based on a $5-$year useful life with a $$4,000$ salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of$,$ where applicable.

Swifty 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.$)$