Here are selected 2022 transactions of Swifty Corporation. Jan. 1 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. June 30 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. Dec. 31 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