Linton Company purchased a delivery truck for $34,000 on January 1, 2020. The truck has an expected salvage value of $2,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15,000 in 2020 and 12,000 in 2021.

Instructions
a. Compute depreciation expense for 2020 and 2021 using 

(1) The straight-line method,

(2) The units-of-activity method,

(3) The double-declining-balance method.
b. Assume that Linton uses the straight-line method.
1. Prepare the journal entry to record 2020 depreciation.
2. Show how the truck would be reported in the December 31, 2020, balance sheet.