the last row is credit :)

Cullumber Corporation usee straight-line depreciation Prepare all entries required on above dates, including entries to update depreciation on assets disposed of, where applicable. (Credit account thies are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. Ir no entry is required, select "No Entry for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit (To record depreciation expense.) (To record the sale of equipment.) (To record depreciation expense.) (To record sale of vehicle.) e Textbook and Media List of Accounts Jan. 1 Here are selected 2022 transactions of Cullumber Corporation. Retired a piece of furniture that was purchased on January 1, 2012. The furniture cost $78,400 and had a useful life of 10 years with no residual value. June 30 Sold equipment that was purchased on January 1, 2020. The equipment cost $49,920 and had a useful life of 3 years with no residual value. The equipment was sold for $6,400 cash. Dec. 31 Sold a vehicle for $12,000 cash. The vehicle cost $32,000 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $4,800 residual value. Cullumber Corporation uses straight-line depreciation. Prepare all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. (Credit account titles are automatically indented when the amount is entered. Do not Indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry for the account titles and enter O for the amounts.)