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Here are selected 2022 transactions of Carla Vista Corporation. Jan. 1 Retired a piece of equipment that was purchased on January 1, 2012. The equipment cost $148,500 and had a useful life of 10 years with no salvage value. June 30 Sold equipment that was purchased on January 1, 2020. The equipment cost $210,600 and had a useful life of 3 years with no salvage value. The equipment was sold for $24,300 cash. Dec. 31 Sold equipment for $33,750 cash. The equipment cost $116,100 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $8,100 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Carla Vista Corporation uses straight-line depreciation. (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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Credit (To record depreciation) (To record sale of equipment) (To record depreciation) (To record sale of equipment)