Here are selected 2022 transactions of Blue Corporation Jan 1 June 30 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61,100 and had a useful life of 10 years with no salvage value Sold a computer that was purchased on January 1, 2020. The computer cost $36,000 and had a useful life of 4 years with no salvage value. The computer was sold for $4,300 cash Sold a delivery truck for $9,090 cash. The truck cost $24.800 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $4.100 salvage value. Dec. 31 Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable Blue 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 for the amounts) Date Account Titles and Explanation Debit Credit Jan 1 v Accumulated Depreciation Equipment 61100 Equipment 61100 June 30 Depreciation Expense Accumulated Depreciation Equipment (To record depreciation expense) Cash Accumulated Depreciation Equipment Loss on Disposal of Plant Assets Equipment (To record sale of computer) Dec 31 Depreciation Expense Dec 31 Depreciation Expense Accumulated Depreciation Equipment (To record depreciation expense) Cash Accumulated Depreciation Equipment Equipment Gain on Disposal of Plant Assets (To record sale of delivery truck)