Here are selected 2022 transactions of Blue Spruce Company.

Jan.	1		Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,400 and had a useful life of 10 years with no salvage value.
June	30		Sold a computer that was purchased on January 1, 2019. The computer cost $42,900 and had a useful life of 5 years with no salvage value. The computer was sold for $15,100 cash.
Dec.	31		Discarded a delivery truck that was purchased on January 1, 2018. The truck cost $35,340. It was depreciated based on a 6-year useful life with a $3,000 salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable. Blue Spruce Company uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021.) (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)