Here are selected 2027 transactions of Sunland Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1,2017. The machine co $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, 2025. The computer cost $35,400 and had a useful life of 3 years with no salvage value. The computer was sold for $5,600 cash. Dec. 31 Sold a delivery truck for $10,000 cash. The truck cost $31,050 when it was purchased on January 1,2024 , 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. Sunland Corporation uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2026). (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 O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) June 30 Cash 5,600 Accumulated Depreciation-Equipment: Loss on Disposal of Plant Assets Equipment (To record sale of computer) Dec. 31 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation to date of disposal) Dec 31 Cash Accumulated Depreciation-Equipment Gain on Disposal of Plant Assets Equipment (To record retirement of truck)