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 $ 62,000 and had a useful life of 10 years with no salvage value Sold a computer that was purchased on January 1, 2020. The computer cost $ 35,200 and had a useful life of 4 years with no salvage value. The computer was sold for $5,900 cash. Dec Sold a delivery truck for $9,210 cash. The truck cost $ 23,000 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $ 4,000 salvage value. June 30 31 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. Sheffield 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 + Cash Equipment Accum. Depr.- Equip Jan. 1 $ $ $ June 30 Dec. 31