Here are selected 2022 transactions of Sheffield Corporation.

Jan. 1		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.
June 30		Sold a computer that was purchased on January 1, 2020. The computer cost $36,600 and had a useful life of 4 years with no salvage value. The computer was sold for $5,100 cash.
Dec. 31		Sold a delivery truck for $9,080 cash. The truck cost $24,000 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,700 salvage value.

Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Sheffield Corporation uses straight-line depreciation. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Choose a transaction date Jan. 1June 30Dec. 31	Enter an account title	Enter a debit amount	Enter a credit amount
	Enter an account title	Enter a debit amount	Enter a credit amount
Choose a transaction date Jan. 1June 30Dec. 31	Enter an account title to record depreciation expense for 2017	Enter a debit amount	Enter a credit amount
	Enter an account title to record depreciation expense for 2017	Enter a debit amount	Enter a credit amount
	(To record depreciation expense)
	Enter an account title to record sale of computer	Enter a debit amount	Enter a credit amount
	Enter an account title to record sale of computer	Enter a debit amount	Enter a credit amount
	Enter an account title to record sale of computer	Enter a debit amount	Enter a credit amount
	Enter an account title to record sale of computer	Enter a debit amount	Enter a credit amount
	(To record sale of computer)
Choose a transaction date Jan. 1June 30Dec. 31	Enter an account title to record depreciation expense for 2017	Enter a debit amount	Enter a credit amount
	Enter an account title to record depreciation expense for 2017	Enter a debit amount	Enter a credit amount
	(To record depreciation expense)
	Enter an account title to record sale of delivery truck	Enter a debit amount	Enter a credit amount
	Enter an account title to record sale of delivery truck	Enter a debit amount	Enter a credit amount
	Enter an account title to record sale of delivery truck	Enter a debit amount	Enter a credit amount
	Enter an account title to record sale of delivery truck	Enter a debit amount	Enter a credit amount
	(To record sale of delivery truck)