Here are selected 2022 transactions of Blue Spruce Corp.. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $ 63,000 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 $ 39,000 and had a useful life of 3 years with no salvage value. The computer was sold for $5,400 cash. Dec. 31 Sold a delivery truck for $ 9,000 cash. The truck cost $ 32,450 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,000 salvage value. a Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Blue Spruce Corp. uses straight-line depreciation. (Assume depreciation is up to date as of December 31, 2021). (Credit account titles are automatically indented when amount is entered. Do not indent manually. 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. Do not round intermediate calculations.) Date Account Titles and Explanation Debit Credit Jan. 1 Accumulated Depreciation-Equipment 63000 Equipment 63000 June 30 depreciation expense 6500 Accumulated Depreciation-Equipment 6500 (To record depreciation to date of disposal) June 30 cash 5400 Accumulated Depreciation-Equipment 19500 No. TONE Gain on Disposal of Plant Assets 14100 Equipment 39000 (To record sale of computer) Dec. 31 Depreciation Expense 5890 Accumulated Depreciation-Equipment 5890 (To record depreciation to date of disposal) Dec. 31 > Loss on Disposal of Plant Assets 17890 Cash LI 9000 Accumulated Depreciation-Equipment 23560 Equipment 32450 (To record retirement of truck)