Pharoah Company had the following assets on January $1,2022.$

During $2022,$ each of the assets was removed from service. The machinery was retired on January $1.$ The forklift was sold on June $30$

for $$11,200.$ The truck was discarded on December $31.$

Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The

company uses straight$-$line depreciation. All depreciation was up to date as of December $31,2021.($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 $0$ for the amounts.$)$