Here are selected 2022 transactions of Pina Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1,2012 . The machine cost $61,000 and had a useful life of 10 years with no salvage value. June Sold a computer that was purchased on January 1, 2020. The computer cost $35,200 and had a useful life 30 of 4 years with no salvage value. The computer was sold for $5,100 cash. Dec. Sold a delivery truck for $9,400 cash. The truck cost $23,300 when it was purchased on Jan 1 , 2019 , and 31 was depreciated based on a 5-year useful life with a $3,800 salvage value. Prepare a tabular summary to record all transactions described on the above dates. Depreciation was last recorden December 31, 2021. Update depreciation on assets disposed of, where applicable. Pina 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.)