Here are selected 2022 transactions of Concord Corporation

Jan.1Retired 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. 30Sold 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. 31Sold a delivery truck for $9,450 cash. the truck cost $24,700 when it was purchased on january 1, 2019, and was depreciated based on a 5-year useful life with a $4,100 salvage value.

prepare a tabular summary to record all transactions described on the above dates. depreciation was last recorded on december 31, 2021. update depreciation on assets disposed of, where applicable. Concord corporations uses straight-line depreciation.