Here are selected 2022 transactions of Grouper Corporation.

Jan. 1		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.
June 30		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.
Dec. 31		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.

Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of, where applicable. Grouper 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	+	Stockholders' Equity
												Retained Earnings
		Cash	+	Equipment	-	Accum. Depr. - Equip.	=		+	Common Stock	+	Revenue	-	Expense	-	Dividend
Jan. 1		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount				$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		select an option Depreciation expenseAmortization expenseLoss on disposalResearch & development expenseGain on disposal
June 30		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Loss on disposalAmortization expenseDepreciation expenseGain on disposalResearch & development expense
		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Loss on disposalDepreciation expenseResearch & development expenseAmortization expenseGain on disposal
Dec. 31		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Gain on disposalLoss on disposalResearch & development expenseDepreciation expenseAmortization expense
		enter a dollar amount		enter a dollar amount		enter a dollar amount				enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		select an option Loss on disposalDepreciation expenseResearch & development expenseGain on disposalAmortization expense