Here are selected 2017 transactions of Swifty Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1,2007. The machine cost $61,300 and had a useful life of 10 years with no salvage value. 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 salvage value. The computer 30 was sold for $ 5,700 cash. Dec. Sold a delivery truck for $9,500 cash. The truck cost $ 23,000 when it was purchased on January 1,2014, and was depreciated based on a 5-year useful 31 ife 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. (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.) Date Account Titles and Explanation Debit Credit Jan. 1 June 30 To record depreciation expense for 2017) To record sale of computer) (To record depreciation expense for 2017) (To record sale of delivery truck)