Here are selected 2022 transactions of Monty Company.

Jan.	1		Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,100 and had a useful life of 10 years with no salvage value.
June	30		Sold a computer that was purchased on January 1, 2019. The computer cost $38,500 and had a useful life of 5 years with no salvage value. The computer was sold for $16,000 cash.
Dec.	31		Discarded a delivery truck that was purchased on January 1, 2018. The truck cost $37,920. It was depreciated based on a 6-year useful life with a $3,000 salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable. Monty Company uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021.