Presented here are selected transactions for Blassom Limited for 2018. Blossom uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sept. 1 Dec. 30 Sald a delivery truck far $16,940 cash. The truck cost $56,270 when it was purchased on January 1, 2015, and was depreciated based on a four-year useful life with a S5,490 residual value. Sold computers that were purchased on January 1, 2016. They cost $11,421 and had a useful life of three years with no residual value. The computers were sold for $540 cash. Retired equipment that was purchased on January 1, 2009. The equipment cost $145,000 and had a useful life of 10 years with no residual value. No proceeds were received. (a) Record the above transactions. (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 tities and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 Sept. 1 (To record depreciation expense) HH HH HHH (To record the sale af equipment for cash) Dec. 30 (To record depreciation expense) (To record the retirement of equipment)