17. On the first day of the financial year Mery's Boats purchased a truck for $16 000. The truck is to be depreciated by 25% each year and has a zero residual value. At the end of the first year the adjusting entry to record depreciation on the truck is: DR Depreciation - Truck $12000; CR Accumulated depreciation - Truck $12000 DR Accumulated depreciation - Truck $4000; CR Depreciation - Truck 4000 DR Depreciation - Truck $4000; CR Truck $4000 DR Depreciation - Truck $4000; CR Accumulated depreciation - Truck $4000 OO