26. D-Signs purchased a new delivery truck on June 30, 2015, for $15,150 and a $5,000 delivery fee. The company estimated the truck would be used for 15 years with a $1,200 residual value. At the beginning of 2018, D-Signs revises its estimate of the useful life to 12 total years with a $1,500 residual value. If the company uses the straight-line method to calculate depreciation expense, determine the following:

a. Accumulated depreciation to date (round to the nearest whole dollar)

b. Book value of the truck at the beginning of 2018

c. Revised annual depreciation expense (round to the nearest whole dollar)