A truck was acquired on July 1, 2018, at a cost of $217,350. The truck had a six-year useful life and an estimated salvage value of $24,150. The straight-line method of depreciation was used. On January 1, 2021, the truck was overhauled at a cost of $20,125, which extended the useful life of the truck for an additional two years beyond that originally estimated (salvage value is still estimated at $24,150). In computing depreciation for annual adjustment purposes, expense is calculated for each month the asset is owned. Prepare the appropriate entries for January 1, 2021 and December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)