Here are selected 2022 transactions of Ayayai Corporation Jan 1 Retired a piece of machinery that was purchased on January 1, 2012. 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, 2020. The computer cost $36.800 and had a useful life of 4 years with no salvage value. The computer was sold for $4,100 cash. Dec Sold a delivery truck for 59,490 cash. The truck cost $24.900 when it was purchased on January 1, 2019 and was depreciated based on a 5-year useful life with a $3,800 salvage value 30 31 Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of. where applicable. Ayayal Corporation uses straight-line depreciation (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity itern that was reduced.) Assets Liabilities Cash Equipment Accum. Depr.- Equip Jan. 1 62200 -62200 4600 June 30 41400 -41400 Dec 31 I Stockholders' Equity Retained Earnings Common Stock Revenue Expense Dividend 4600