Here are selected 2022 transactions of Martinez Corporation. Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,800 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 $36,400 and had a useful life of 4 years with no salvage value. The computer was sold for $4,300 cash. Sold a delivery truck for $9,250 cash. The truck cost $23,200 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. Martinez 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 Cash Equipment Accum. Depr. - Equip. Jan. 1 $ 62800 June 30 Dec. 31 = Liabilities + Common Stock Revenu