Here are selected 2022 transactions of Cheyenne Corp.. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $64,400 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 $43,800 and had a useful life of 3 years with no salvage value. The computer was sold for $5,300 cash. Dec. 31 Sold a delivery truck for $10,000 cash. The truck cost $34,150 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. Cheyenne 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 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 O for the amounts. Do not round intermediate calculations.) Date Account Titles and Explanation Jan. 11 Accumulated Depreciation-Equipment Equipment June 30 : Accumulated Depreciation-Equipment Debit 64400 29200 Credit 64400 29200 (To record depreciation to date of disposal) June 30 Cash Accumulated Depreciation-Equipment Loss on Disposal of Plant Assets June 30 Equipment (To record sale of computer) Cashi (To record depreciation to date of disposal) Dec. 31 Cash Accumulated Depreciation-Equipment Gain on Disposal of Plant Assets Allowance for Doubtful Accounts (To record retirement of truck) 9300 29200 14600 5300 10000 31150 43800 5300 3000 34150