Que Accou Jan. 1 Here are selected 2022 transactions of Pina Corporation Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61.000 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2020. The computer cost $35,200 and had a useful life of 4 years with no salvage value. The computer was sold for $5,100 cash. Dec 31 Sold a delivery truck for $9.400 cash. The truck cost $23,300 when it was purchased on January 1, 2019. and was depreciated based on a 5-year useful life with a $3,800 salvage value. Que Accu Ques Accou Ques Accour Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of where applicable Pina Corporation uses straight-line depreciation (Record entries in the order displayed in the problem statement Credit account titles are automatically Indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Ques Question 7 of 9 -/3 i Date Debit Credit Account Titles and Explanation Accumulated Depreciation Equipment Jan. 1 61000 Equipment 61000 June 30 Depreciation Expense Accumulated Depreciation Equipment (To record depreciation expense) (To record sale of computer) (To record depreciation expense) (To record sale of delivery truck)