Here are selected 2022 transactions of Sunland Corporation. Jan. 1 June 30 Retired a piece of equipment that was purchased on January 1, 2012. The equipment cost $143.000 and had a useful life of 10 years with no salvage value Sold equipment that was purchased on January 1, 2020. The equipment cost $202.800 and had a useful life of 3 years with no salvage value. The equipment was sold for $23.400 cash. Sold equipment for $32 500 cash. The equipment cost $111.800 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $7,800 salvage value. Dec 31 Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable. Sunland Corporation uses straight-line depreciation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Record journal entries in the order presented in the problem) Date Account Titles and Explanation Debit Credit (To record depreciation) (To record sale of mont)