account before January 1,2023. Transactions between January 1, 2023, and December 31, 2026, which were recorded in the ledger, are as follows. Jan. 1, 2024 Truck No. 1 was sold for $3,955 cash; entry debited Cash and credited Trucks, $3,955. either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) account before January 1,2023. Transactions between January 1, 2023, and December 31, 2026, which were recorded in the ledger, are as follows. Jan. 1, 2024 Truck No. 1 was sold for $3,955 cash; entry debited Cash and credited Trucks, $3,955. either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)