Here are selected 2022 transactions of Sarasota Corporation.

Jan. 1		Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61,500 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 $4,100 cash.
Dec. 31		Sold a delivery truck for $9,300 cash. The truck cost $24,600 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,700 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. Sarasota 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				$		$				$		$		$		$		select an option Gain on disposal, Loss on disposal, Amortization expense, Depreciation expense, Research & development expense
June 30																		select an option Depreciation expense, Research & development expense, Gain on disposal, Amortization expense, Loss on disposal
																		select an option Research & development expense, Loss on disposal, Gain on disposal, Amortization expense, Depreciation expense
Dec. 31																		select an option Loss on disposal, Amortization expense, Research & development expense, Gain on disposal, Depreciation expense
																		select an option Gain on disposal, Research & development expense, Amortization expense, Depreciation expense, Loss on disposal