Presented here are selected transactions for Crane Limited for $2021.$ Crane uses straight$-$line depreciation and records adjusting entries annually.

Jan. $1$ Sold a delivery truck for $$18,250$ cash. The truck cost $$63,950$ when it was purchased on January $1,2018,$ and was depreciated based on a four$-$year useful life with a $$6,510$ residual value.

Sept. $1$ Sold computers that were purchased on January $1,2019.$ They cost $$10,152$ and had a useful life of three years with no residual value. The computers were sold for $$530$ cash.

Dec. $30$

Retired equipment that was purchased on January $1,2012.$ The equipment cost $$158,600$ and had a useful life of $10$ years with no residual value. No proceeds were received.

$($a$)$

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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$)$

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