Here are selected 2017 transactions of Riverbed Corporation. Retired a piece of machinery that was purchased on January 1,2007. The machine cost $62,200 and had a useful life of 10 years with no salvage value Sold a computer that was purchased on January 1,2015. The computer cost $36,200 and had a useful life of 4 years with no salvage value. The computer was sold for $5,800 cash. Sold a delivery truck for $9,450 cash. The truck cost $24,300 when it was purchased on January 1, 2014, and was depreciated based on a 5-year useful life with a $4,200 salvage value. Jan. June 30 Dec. 31 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. (lfa 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.) = Liabilities + Assets Cash Equipment Accum. Depr. - Equip. Common Jan. 1 $ June 30 Dec. 31 Stockholders' Equity Retained Earnings Expense Dividend Revenue Loss on disposal Gain on disposal Depreciation expense Amortization expense Research & development expense