Here are selected 2017 transactions of Swifty Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2007. The machine cost $61,300 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2015. The computer cost $35,200 and had a useful life of 4 years with no salvage value. The computer was sold for $5,700 cash. Dec. 31 Sold a delivery truck for $9,500 cash. The truck cost $23,000 when it was purchased on January 1, 2014, and was depreciated based on a 5-year useful life with a $4,000 salvage value. Prepare a tabular summary to record all transactions described on the above dates. Update depreciation on assets disposed of, where applicable. Swifty Corporation uses straight-line depreciation. (If a transaction causes 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 = Liabilities + Stockholders' Equity Retained Earnings Cash + Equipment - Accum. Depr. - Equip. = + Common Stock + Revenue - Expense - Dividend Jan. 1 $ $ $ $ $ $ $ June 30 Dec. 31