20) In year one, McClintock Co, acquired a truck that cost $75,500 with an estimated $14,000 salvage value and 4 year estimated useful life. Depreciation in the first year was $15,375. McClintock had the following transactions involving plant assets during Year 2. Unless otherwise indicated, all transactions were for cash. Jan. 5 Paid $5,000 to put a new engine in the truck that is expected to make the truck run more efficiently and increase the truck's useful life by one year. The salvage value did not change. Mar. 1 Paid $2,000 to replace a broken tailgate that was damaged when a heavy carton was inadvertently dropped on it. Dec. 31 Recorded straight-line depreciation on the truck. Prepare the general journal entries to record these transactions