Ediza Delivery Service had the following transactions related to its delivery truck:

Year 1 Mar. 1 Purchased for \(\$ 32,500\) cash a new delivery truck with an estimated useful life of five years and a \(\$ 6,850\) salvage value.

2 Paid \(\$ 750\) for painting the company name and logo on the truck.

Dec. 31 Recorded depreciation on the truck for the year.

Year 2 July 1 Installed air conditioning in the truck at a cost of \(\$ 1,808\) cash. Although the truck's estimated useful life was unaffected, its estimated salvage value was increased by \(\$ 400\).

Sept. 7 Paid \(\$ 600\) for truck tune-up and safety inspection.

Dec. 31 Recorded depreciation on the truck for the year.

Year 3 Sept. 3 Installed a set of front and rear bumper guards at a cost of \(\$ 125\) cash.

Dec. 31 Recorded depreciation on the truck for the year.

Year 4 Dec. 31 Recorded depreciation on the truck for the year.

Ediza's depreciation policies include (1) using straight-line depreciation, (2) recording depreciation to the nearest whole month, and (3) expensing all truck expenditures of \(\$ 150\) or less.

Required 

Prepare journal entries to record these transactions and adjustments.