8. On January 1, 2016, a company purchased a delivery truck for $72,000 cash. The truck had an estimated useful life of 8 years and an estimated salvage value of $8,000. The straight-line method of depreciation was used. Prepare the journal entries to record depreciation expense and the disposition of the truck on June 30, 2021, under each of the following assumptions: A. The truck and $30,000 cash were given in exchange for a new delivery truck that had a cash price of $60,000. This transaction has commercial substance. B. The truck and $35,000 cash were exchanged for a new delivery truck that had a cash price of $60,000. This transaction has commercial substance