The Slowpoke Shipping Company buys a new truck for \(\$ 10,000\) on January 1. 1978. It is estimated that it will last 6 years and have a salvage value of \(\$ 1.000\). Early in 1980, it is determined that the truck will last only an additional 2 years, or 4 years in total. The company closes its books on December 31. Present a table showing the depreciation charges

for each year from 1978 to 1981 and give the adjusting entry made in 1980. Follow the instructions for each of the following methods.
a The straight-line method.
b The sum-of-the-years'-digits method.
c The declining-balance method with depreciation at twice the straight-line rate. The remaining undepreciated cost less salvage value is to be written off in the last year.