Ethan Corporation had the following transactions related to its delivery truck:

Year 1 Jan. 5 Purchased for \(\$ 28,000\) cash a new truck with an estimated useful life of four years and a salvage value of \(\$ 4,000\).

Feb. 20 Installed a new set of side-view mirrors at a cost of \(\$ 80\) cash.

June 9 Paid \(\$ 325\) for an engine tune-up, wheel balancing, and a periodic chassis lubrication.

Aug. 2 Paid a \(\$ 410\) repair bill for the uninsured portion of damages to the truck caused by Ethan's own driver.

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

Year 2 May 1 Installed a set of parts bins in the truck at a cost of \(\$ 950\) cash. This expenditure was not expected to increase the salvage value of the truck.

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

Year 3 Dec. 31 Recorded depreciation on the truck for the year.

Ethan's depreciation policies include (1) using straight-line depreciation, (2) recording depreciation to the nearest whole month, and (3) expensing all truck expenditures of \(\$ 100\) or less.

Required 

Prepare journal entries to record these transactions and adjustments.