Here are selected $2027$ transactions of Riverbed Corporation.

Jan. $1$ Retired a piece of machinery that was purchased on January $1,2017.$ The machine cost $$62,200$ and had a useful life

of $10$ years with no salvage value.

June Sold a computer that was purchased on January $1,2025.$ The computer cost $$36,200$ and had a useful life of $4$ years with

$30$ no salvage value. The computer was sold for $$5,800$ cash.

Dec. Sold a delivery truck for $$9,450$ cash. The truck cost $$24,300$ when it was purchased on January $1,2024,$ and was

$31$ depreciated based on a $5-$year useful life with a $$4,200$ salvage value.

Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of$,$ where

applicable. Riverbed Corporation uses straight$-$line depreciation. $($If a transaction causes a decrease in Assets, Liabilities or Stockholders'

Equity, place a negative sign $($or parentheses$)$ in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$