Here are selected 2017 transactions of Pina Corporation. Jan. Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,000 and had a useful life June Sold a computer that was purchased on January 1,2015. The computer cost $35,200 and had a useful life of 4 years with no of 10 years with no salvage value. salvage value. The computer was sold for $5,100 cash. 30 Sold a delivery truck for $9,400 cash. The truck cost $23,300 when it was purchased on January 1,2014, and was depreciated based on a 5-year useful life with a $3,800 salvage value. Dec. 31 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. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 Accumulated Depreciation-Equipment 61000 61000 Equipment June 30 Depreciation Expense 4400 Accumulated Depreciation-Equipment 4400 (To record depreciation expense for 2017) 5100 Cash Accumulated Depreciation-Equipment Loss on Disposal of Plant Assets Equipment 35000 To record sale of computer) Dec. 31 Depreciation Expense 3900 Accumulated Depreciation-Equipment To record depreciation expense for 2017) Accumulated Depreciation-Equipment 3900 23300 Cash 9400 Equipment 38900 Gain on Disposal of Plant Assets 23300