Assume that the truck described in Exercise 10-10 was used \(40 \%\) of the time in 1999 to haul materials used in the construction of a building by Regal Company for its own use. (Remember that 1999 is before the revision was made on estimated life.) During the remaining time, Regal used the truck to deliver merchandise to its customers.

Prepare the journal entry to record straight-line depreciation on the truck for 1999.