A truck was acquired on July 1, 2018, at a cost of $378,000. The truck had a six-year useful life and an estimated salvage value of $42,000. The straight-line method of depreciation was used. On January 1, 2021. the truck was overhauled at a cost of $35,000. which extended the useful life of the truck for an additional two years beyond that originally estimated (salvage value is still estimated at $42,000). 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 for the amounts.) Debit Date Account Titles and Explanation Jan. 1 Credit Date Account Titles and Explanation Dec. 31 Debit Credit List of Accounts Accumulated Depreciation-Building Accumulated Depreciation Equipment Accumulated Depreciation Machinery Accumulated Depreciation - Plant Assets Accumulated Depreciation Trucks Buildings Cash Coal Mine Depreciation Expense Equipment Gain on Disposal of Machinery Inventory Investment Properties Loss on Disposal of Plant Assets Loss on Impairment Machinery Maintenance and Repairs Expense No Entry Paid-in Capital in Excess of Par. Common Stock Plant Assets Recovery of Loss from impairment Retained Earnings Timber Trucks Unrealized Gain on Revaluation