Here are selected 2022 transactions of Sunland Corporation. Jan.1 Retired a piece of furniture that was purchased on January 1,2012. The furniture cost $58,000 and had a useful life of 10 years with no residual value. June 30 Sold equipment that was purchased on January 1, 2020. The equipment cost $36,660 and had a useful life of 3 years with no residual value. The equipment was sold for $4,700cash. Dec, 31 Sold a vehicle for $8,600 cash. The vehicle cost $23,500 when it was purchased on January 1, 2019, and was depreciated based on a 5 -year useful life with a $3,100 residual value Sunland Corporation uses straight-line depreciation. Prepare all entries required on the above dates, including entries to update depreciation on assets disposed ot, 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 0 for the amounts.)