Jan. 1 Here are selected 2022 transactions of Sarasota Corporation. Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61,500 and had a useful life of 10 years with no salvage value. June Sold a computer that was purchased on January 1, 2020. The computer cost $36,400 and had a useful life of 4 years 30 with no salvage value. The computer was sold for $4,100 cash. Sold a delivery truck for $9,300 cash. The truck cost $24,600 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,700 salvage value. Dec. 31 Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of, where applicable. Sarasota Corporation uses straight-line depreciation. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Cash + Equipment Accum. Depr. - Equip. lan. 1 $ $ $ $ lune 30 Dec. 31 Stockholders' Equity Retained Earnings Expense $ Common Stock Revenue $ $ $ $ $ Dividend $