Here are selected 2022 transactions of Blue Spruce Corp. Jan. 1 Retired a piece of machinery that was purchased on January 1,2012. The machine cost $63,000 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2020. The computer cost $39,000 and had a useful life of 3 years with no salvage value. The computer was sold for $5,400 cash. Dec. 31 Sold a delivery truck for $9,00 Geash. The truek cost $32,450 when it was purchased on January 1, 2019, and was depreciated based on a 5 -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 Corp. uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021). (Credit account titles are automatically indented when amount is entered. Do not indent monually. 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. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit I (To record depreciation to date of disposal) (To record sale of computer) (To record sale of computer) (To record depreciation to date of disposal) \begin{tabular}{|l|l|} \hline 12 \\ \hline \\ \hline \\ \hline \end{tabular} (To record retirement of truck)