Presented here are selected transactions for Cullumber Limited for 2021. Columber uses straight line depreciation and records adjusting entries annually. Jan. 1 Sept. 1 Sold a delivery truck for $19,430 cash. The truck cost 563AB0 when it was purchased on anar 2018, and was depreciated based on a four yearsful life with a $5.460 resideat value Sold computers that were purchased on January 1, 2019. They cost $11,06 and had three years with no residual value The computers were sold for $460 cash Retired equiment that was purchased on January 1, 2012. The Guipment cost $168.000 eura 10 years with no residual value o proceeds were received Dec 30 (a) Record the bow transactions at all debit entries before and entries Chiccount is an icindered when the amount is entired Donatindent manually. If not required select "No Entry for the counted for the amounts Date Account Titles and Explanation Debit Credit ING 20 PM Type here to search Date Account Titles and Explanation Debit Jan. 1 Credit Sept. 1 (To record depreciation expense) 1 To record the sale out for cash Dec 30 o F$1 04 Insert Pune De S A %% 5 & 7 6 7 8 A 9 4 0 R T Y U O les F ) . LI 3 (10 fcord depreciation expense) 1 (To record the sale of equipment for cash) Dec. 30 (To record depreciation expense) 30 (to record the retirement of equipment) eTextbook and Media List of Account O i F10 F1 $ A % % 50 & 7 00* ) 0 6 1 Y 9 T Y R U O P. F H i I K LI GY J s