Here are selected 2022 transactions of Bridgeport Corporation. Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,100 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 $36,800 and had a useful life of 4 years with no salvage value. The computer was sold for $4,100 cash. Sold a delivery truck for $9,340 cash. The truck cost $25,000 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,500 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Bridgeport 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 O for the amounts.) Date Account Titles and Explanation Jan. 1 Accumulated Depreciation-Equipment June 30 Dec. 31 Equipment 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) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation expense) Cash Accumulated Depreciation-Equipment Gain on Disposal of Plant Assets Equipment (To record sale of delivery truck) Debit 62100 6400 6000 32000 400 5820 10000 23280 Credit 62100 6400 38400 5820 1180 32100