$390,000 with a useful lige of trucking company. Trenton Transport uses the units of production (UOP) method to depreciate its trucks. In 2015 , Trenton Transport acquired a Mack truck costing 55,000 miles in 2018, Trenton Transport traded in the Mack truck for a new value was $65,000. The truck was driven 78,000 miles in 2015;128,000 miles in 2016 ; and 173,000 miles in 2017 . After difference in cash. Journalize the entry to record the purchase of the new truck. (Round interim $414,000. Trenton Transport received a $199,000 trade-in allowance for the old truck and paid the credits. Exclude explanations from journal entries.)