Presented here are selected transactions for Crane Limited for 2021. Crane uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sold a delivery truck for $19,140 cash. The truck cost $66,570 when it was purchased on January 1,2018 , and was depreciated based on a four-year useful life with a $6,250 residual value. Sept. 1 Sold computers that were purchased on January 1, 2019. They cost $10,296 and had a useful life of three years with no residual value. The computers were sold for $510 cash. Dec. 30 Retired equipment that was purchased on January 1,2012. The equipment cost $149,400 and had a useful life of 10 years with no residual value. No proceeds were received. Record the above transactions. (List all debit entries before credit entries. 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.)