Presented here are selected transactions for Blossom Limited for 2018. Blossom uses straight-line depreciation and records adjusting entries annually. Sold a delivery truck for $18,360 cash. The truck cost $67,930 when it was purchased on January 1, 2015, and was depreciated based on a Jan. 1 four-year useful life with a $6,490 residual value Sold computers that were purchased on January 1, 2016. They cost $10,161 and had a useful life of three years with no residual value. The Sept. 1 computers were sold for $490 cash Retired equipment that was purchased on January 1, 2009. The equipment cost $135,100 and had a useful life of 10 years with no residual Dec. 30 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 titles and enter 0 for the amounts.) Account Titles and Explanation Date Debit Credit Jan. 1 Sept. 1 (To record depreciation expense) 1 (To record the sale of equipment for cash) Dec. 30 (To record depreciation expense) (To record the retirement of equipment) 30