Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2010. The machine cost $62,100 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 $36,000. It had a useful life of 5 years with no salvage value. The computer was sold for $15,200. Discarded a delivery truck that was purchased on January 1, 2016. The truck cost $40,440. 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. Larkspur, Inc. uses straight-line depreciation. (Assume dep 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 present problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit Jan. 1 Accumulated Depreciation-Equipment 62100 Equipment 62100 June 30 Depreciation Expense 14400 Accumulated Depreciation Equipment 14400 (To record depreciation to date of disposal) June 30 June 30 Cash cash 36000 2 Accumulated Depreciation Equipment Gain on Disposal of Plant Assets Equipment 15200 (To record sale of computer) Depreciation Expense 6240 Accumulated Depreciation-Equipment (To record depreciation to date of disposal) Dec. 31 Loss on Disposal of Plant Assets 39192 Accumulated Depreciation Equipment 1248 Equipment 40440 (To record retirement of truck)