Oriole Company had the following assets on January 1, 2012.

Item Cost Purchase Date Useful Life Salvage Value
(in years)
Machinery $75,260 Jan. 1, 2007 10 $0
Forklift 31,800 Jan. 1, 2014 5 0
Truck 35,408 Jan. 1, 2012 8 3,184

During 2022, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $13,100. The truck was discarded on December 31.
Required:
Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2021.

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