Here are selected 2022 transactions of Swifty Corporation. Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,400 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 $42,900 and had a useful life of 3 years with no salvage value. The computer was sold for $6,600 cash. Sold a delivery truck for $9,000 cash. The truck cost $29,950 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,000 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Swifty Corporation uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021). (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Do not round intermediate calculations.) Date Jan. 1 June 30 > Account Titles and Explanation Accumulated Depreciation-Equipment Equipment Depreciation Expense Accumulated Depreciation-Equipment Debit 62400 Credit 62400 Dec. 31 (To record depreciation to date of disposal) (To record sale of computer) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation to date of disposal) (To record retirement of truck)