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 $9,000 cash. The truck cost $32,450 when it was purchased on January 1, 2019, and was depreciated based on a 5 -year 1 seful 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 occount 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 tities and enter O for the amounts. Do not round intermediate calculations.) (To record depreciation to date of disposal) Accumulated Depreciation-Equipment Gain on Disposal of Plant Assets Equipment (To record sale of computer) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation to date of disposal) Gain on Disposal of Plant Assets Equipment (To record sale of computer) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation to date of disposal) Dec31 \begin{tabular}{|l|} \hline Loss on Disposal of Plant Assets \\ \hline \end{tabular} \begin{tabular}{|l|} \hline 17890 \\ \hline \end{tabular} 5890 (To record retirement of truck)