$9.$ On July $1,2019,$ Farm Fresh Industries purchased a specialized delivery truck for $$311,400.$ At the time, Farm Fresh estimated the truck to have a useful life of eight years and a residual value of $$33,000.$ On March $1,2024,$ the truck was sold for $$136,000.$ Farm Fresh uses the straight$-$line depreciation method for all of its plant and equipment. Partial$-$year depreciation is calculated based on the number of months the asset is in service.

$1.$ Prepare the journal entry to update depreciation in $2024.$

$2.$ Prepare the journal entry to record the sale of the truck.

$3.$ Assuming that the truck was instead sold for $$156,000,$ prepare the journal entry to record the