Here are selected 2022 transactions of Sheridan Corporation. Jan. 1 June 30 Retired a piece of furniture that was purchased on January 1, 2012. The furniture cost $56,800 and had a useful life of 10 years with no residual value. Sold equipment that was purchased on January 1, 2020. The equipment cost $35,880 and had a useful life of 3 years with no residual value. The equipment was sold for $4,600 cash. Sold a vehicle for $8.400 cash. The vehicle cost $23,000 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,000 residual value. Dec. 31 Sheridan Corporation uses straight-line depreciation. Prepare all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit