journalize all entries please show calculation, I am stuck on this and need help.

Exercise 9-8 Here are selected 2014 transactions of Cleland Corporation. Jan. 1 Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $61,940 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1, 2012. The computer cost $35,800 and had a useful life of 4 years with no salvage value. The computer was sold for $4,930 cash. Dec. 31 Sold a delivery truck for $9,340 cash. The truck cost $24,520 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $4,060 salvage value. Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland 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.) Date Jan. 1 Account Titles and Explanation Accumulate Equipment June 30 (To record depreciation expense for the first 6 months of 2014) (To record depreciation expense for the year 2014) Debit Credit 61940 61940