urrent Attempt in Progress Here are selected 2022 transactions of Blue Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $61,900 and had a useful life of 10 years with no salvage value. June Sold a computer that was purchased on January 1, 2020. The computer cost $36,400 and had a useful life of 4 years with 30 no salvage value. The computer was sold for $4,800 cash. Dec. Sold a delivery truck for $9,030 cash. The truck cost $23,500 when it was purchased on January 1,2019 , and was 31 depreciated based on a 5-year useful life with a $3,500 salvage value. Prepare a tabular summary to record all transactions described on the above dates. Depreciation was last recorded on December 31 . 2021. Update depreciation on assets disposed of, where applicable. Blue Corporation uses straight-line depreciation. (If a transaction couses a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash Equipment Accum. Depr. - Equip. = $ $ Jan. 1 June 30 Dec. 31