Here are selected 2022 transactions of Blossom Corporation. Jan. 1 Retired a piece of furniture that was purchased on January 1, 2012. The furniture cost $76,000 and had a useful life of 10 years with no residual value. June 30 Sold equipment that was purchased on January 1, 2020. The equipment cost $48,360 and had a useful life of 3 years with no residual value. The equipment was sold for $6,200 cash. Dec. 31 Sold a vehicle for $11,600 cash. The vehicle cost $31,000 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $4,600 residual value. Blossom Corporation uses straight-line depreciation. Prepare all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) iccount Titles and Explanation Debit Credit Accumulated Depreciation - Furniture 76000 Furniture 76000 Depreciation Expense 8060 Accumulated Depreciation - Equipment 8060 To record depreciation expense.) Cash 6200 Accumulated Depreciation - Equipment Loss on Disposal Equipment 48360 To record the sale of equipment.) Depreciation Expense Accumulated Depreciation - Vehicles To record depreciation expense.) Cash Accumulated Depreciation - Vehicles Gain on Disposal Vehicles 31000 To record sale of vehicle.)