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Presented here are selected transactions for Blossom Limited for 2021. Blossom uses straight-line depreciation and records adjusting entries annually. Jan. 1 Sold a delivery truck for $16,940 cash. The truck cost $56,270 when it was purchased on January 1, 2018, and was depreciated based on a four-year useful life with a $5,490 residual value. Sept. 1 Sold computers that were purchased on January 1, 2019. They cost $11,421 and had a useful life of three years with no residual value. The computers were sold for $540 cash. Dec. 30 Retired equipment that was purchased on January 1, 2012. The equipment cost $145,000 and had a useful life of 10 years with no residual value. No proceeds were received. (a) Record the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Credit Debit Account Titles and Explanation Jan. 1 Accumulated Depreciation - Vehicles 16,940 Cash Loss on Disposal Vehicles Sept. 1 Accumulated Depreciation - Equipment Equipment (To record depreciation expense) Date Account Titles and Explanation Debit Credit Jan. 1 Accumulated Depreciation - Vehicles Cash 16,940 Loss on Disposal Vehicles I Sept. 1 Accumulated Depreciation - Equipment Equipment (To record depreciation expense) 1 Cash Impairment Loss Sales (To record the sale of equipment for cash) Dec. 30 Accumulated Depreciation - Equipment Equipment (To record depreciation expense) 30