Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2010. The machine cost $62,900 on that date. It had a useful life of 10 years with no salvage value Sold a computer that was purchased on January 1, 2017. The computer cost $43,200. It had a useful life of 5 years with no salvage value. The computer was sold for $15,100. Discarded a delivery truck that was purchased on January 1, 2016. The truck cost $36,600. It was depreciated based on a 6-year useful life with a $3,000 salvage value. Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on assets disposed of. Blue Spruce Corp. uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2019.) (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 tities and enter o for the amounts. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit Accumulated Depreciation-Equipment | Equipment 62900 1 June 30 Depreciation Expense 4320T Accumulated Depreciation-Equipment T 4320 (To record depreciation to date of disposal) June 30 cash 1 Accumulated Depreciation-Equipment 2140 | Equipment 12960 Loss on Disposal of Plant Assets (To record sale of computer) Depreciation Expense Accumulated Depreciation Equipment 2600 (To record depreciation to date of disposal) Dec. 31 Loss on Disposal of Plant Assets 5600