Here are selected 2022 transactions of Cheyenne Corporation. Jan. 1 June 30 Dec. 31 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. 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 (or 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 A -62,600 June 30 i 4400 -36,400 -22,750 Dec. 31 i 9200 -25,000 -17,040 Liabilities + Stockholders' Equity Retained Earnings Expense Common Stock Revenue $ $ $ i -13,800 i -3020