31. (12 points) On January 1, 2020, ABC Corporation purchased a truck for $21,600 cash and immediately began using it. The monthly depreciation for the truck is $150. a. Show the joumal entry that ABC should record on Jan. 1, 2020 for the truck purchase. b. Show the adjusting journal entry that ABC should record on Jan. 31, 2020. c. What is the net book value of the truck on March 31, 2020? (Show your work for part C of this problem.)