Here are selected 2022 transactions of Concord Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61,300 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 $35,000 and had a useful life of 4 years with no salvage value. The computer was sold for $4,400 cash. Dec. 31 Sold a delivery truck for $9.450 cash. The truck cost $24,700 when it was purchased on January 1, 2019, and was deprediated based on a 5-year useful life with a $4,100 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Concord 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 for the amounts.) Date Account Titles and Explanation Debit Credit (To record depreciation expense) (To record depreciation expense) (To record sale of computer) (To record depreciation expense) (To record sale of delivery truck)