Here are selected 2022 transactions of Sheffield Corp.. Jan 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $63,000 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 $40,200 and had a useful life of 3 years with no salvage value. The computer was sold for $6,600 cash. Dec. 31 Sold a delivery truck for $10,000 cash. The truck cost $28,650 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,000 salvage value. Journalize ell entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Sheffield Corp. uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021). (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit June 30 (To record depreciation to date of disposal) (To record sale of computer) Dec. 31 (To record depreciation to date of disposal)