Here are selected 2022 transactions of Cheyenne Corporation Jan 1 June 30 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,600 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 $36,400 and had a useful life of 4 years with no salvage value. The computer was sold for $4,400 cash Sold a delivery truck for $9,200 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 $3,700 salvage value. Dec 31 Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of. where applicable. Cheyenne Corporation uses straight line depreciation. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities + Cash Equipment Accum. Depr.- Equip Jan 1 $ $ 62.600 $ 62.600 June 30 4.550 Dec. 31 Liabilities Stockholders' Equity Retained Earnings Common Stock Revenue Expense $ $ 6 4.550 Stockholders' Equity Retained Earnings Revenue Expense Dividend $ 4.550