Mesa Transport is a large trucking company. Mesa Transport uses the units of production (UOP) method to depreciate its trucks. In 2015, Mesa Transport acquired a Mack truck costing $330,000, with a useful life of 10 years or 900,000 miles. Estimated residual value was $33,000. The truck was driven 85,000 miles in 2015; 105,000 miles in 2016; and 135,000 miles in 2017. After 50,000 miles in 2018, Mesa Transport traded in the truck on a new Freightliner that costs $416,000. Mesa Transport received a $211,000 trade-in allowance for the old truck and paid the difference in cash. Journalize the entry to record the purchase of the new truck.