Here are selected 2022 transactions of Grouper Corporation. Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,200 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 $4,500 cash. Sold a delivery truck for $9,310 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 $3,200 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Grouper 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 O for the amounts.) Date Account Titles and Explanation Jan. 1 Accumulated Depreciation-Equipment Equipment June 30 Depreciation Expense Accumulated Depreciation-Equipment Debit 62200 Credit 62200