Apex Trucking purchased a truck for $100,000 on January 1, 2014. The useful life of the truck was estimated to be either five years or 200,000 miles. Salvage value was estimated at $20,000. Over the actual life of the truck, it logged the following miles:

Year 1 .........48,000 miles

Year 2 .........35,000 miles

Year 3 .........40,000 miles

Year 4 .........25,000 miles

Year 5 .........35,000 miles

Year 6 .........10,000 miles

At the end of the sixth year, the truck was sold for $12,000.

Prepare the journal entries to record depreciation over the life of the truck and its sale, assuming these methods:

1. Activity method

2. Straight-line method