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 $5,400cash. Dec. 31 Sold a delivery truck for $9,000 cash. The truck 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 automotically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts, Do not round intermediate calculations.) (To record depreciation to date of disposal) June 30 (To record sale of computer) (Torecord depreciation to date of disposal) Dec. 31 (To record retirement of truck)