Presented below are selected transactions for the Oriole Transport Company for 2029. Jan. 1 April 30 Dec. 31 Retired a piece of equipment that was purchased on January 1, 2019. The equipment cost $90,000 on that date and had a useful life of 10 years with no salvage value. Sold equipment for $45,600 that was purchased on January 1, 2026. The equipment cost $126,000 and had a useful life of 5 years with no salvage value. Discarded equipment that was purchased on June 30, 2025. The equipment cost $50,400 and was depreciated on a 5-year useful life with a salvage value of $2,400. Journalize all entries required as a result of the above transactions. Oriole Transport Company uses the straight-line method of depreciation and has recorded depreciation through December 31, 2028. (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. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit