NOT SURE IF THE ACCOUNTS TITLES AND EXPLANATIONS ARE ALL CORRECT. THANK YOU!!

Exercise 9-8 Here are selected 2017 transactions of Blue Corporation. Jan. 1 June 30 Dec. 31 Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,100 and had a useful life of 10 years with no salvage value. Sold a computer that was purchased on January 1, 2015. The computer cost $36,000 and had a useful life of 4 years with no salvage value. The computer was sold for $4,300 cash. Sold a delivery truck for $9,090 cash. The truck cost $24,800 when it was purchased on January 1, 2014, and was depreciated based on a 5-year useful life with a $4,100 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Blue Corporation uses straight-line depreciation. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when 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.) Date Account Titles and Explanation Debit Credit Jan. 1 Accumulated Depreciation-Equipment 61000 Equipment 61000 June 30 Depreciation Expense 4500 4500 Accumulated Depreciation-Equipment (To record depreciation expense for 2017) Cash 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 expense for 2017) Cash Accumulated Depreciation Equipment Gain on Disposal of Plant Assets Equipment (To record sale of delivery truck)