Presented here are selected transactions for Sheridan Limited for 2024. Sheridan uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sold a delivery truck for $16,310 cash. The truck cost $57,930 when it was purchased on January 1,2021 , and was depreciated based on a four-year useful life with a $6,310 residual value. Sept. 1 Sold computers that were purchased on January 1,2022. They cost $10,476 and had a useful life of three years with no residual value. The computers were sold for $470 cash. Dec. 30 Retired equipment that was purchased on January 1, 2015. The equipment cost $152,000 and had a useful life of 10 years with no residual value. No proceeds were received. (a) 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 0 for the amounts.) (To record depreciation expense) Sept. 1 (To record the sale of equipment for cash) Dec. 30 (To record depreciation expense) Dec. 30 (To record the retirement of equipment)