Here are selected 2022 transactions of Indigo Corporation. Jan. 1 June 30 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61,800 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 $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $4,000 cash. Sold a delivery truck for $9.380 cash. The truck cost $23,600 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,200 salvage value. Dec. 31 Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Indigo 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 Jan. 1 Accumulated Depreciation Equipment 61800 61800 Dec. 31 Depreciation Expense 4625 Accumulated Depreciation Equipment 4625 (To record depreciation expense) (To record sale of computer) (To record depreciation expense) (To record sale of delivery truck)