Here are selected 2028 transactions of Blossom Car Rental Corporation. Jan. 1 June 30 Dec. 31 32 Retired a piece of equipment that was purchased on January 1, 2012. The equipment cost $51,000 and had a useful life of 10 years with no salvage value. Sold equipment that was purchased on January 1, 2026. The equipment cost $72.900 and had a useful life of 3 years with no salvage value. The equipment was sold for $8,100 cash. Sold equipment for $12,900 cash. The equipment cost $44,000 when it was purchased on January 1, 2025 and was depreciated based on a 5-year useful life with a $2,550 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Blossom Car Rental Corporation uses straight-line depreciation. Deprecation has been adjusted through December 31, 2027. (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.) Date Account Titles and Explanation Debit (To record depreciation) (To record sale of equipment) (To record depreciation) -/8! Credit (To record depreciation) (To record sale of equipment)