At the start 2017 (January 1), "TNA" had purchased a $145,000 truck for delivering appliances to customers. Initially, we planned on driving the truck for four years or 450,000 kms. Expected residual value for the truck is $38,000. We currently follow the double-declining-balance method of amortization. Last year (On June 30) after having driven the truck 44,000 kms, the truck had an accident on the highway. Luckily, our driver was ok but the truck was totaled. (Damaged extensively and could not be repaired) Could you please tell us whether there was a gain or a loss on this truck and for how much? And please assist us with the entry related to the disposal? The payout from the claim made with our insurance provider was $32,000 cash. Required Assume that the amortization expense for the truck for 2017, and 2018 has already been recorded using the double-declining-balance method. (a) Calculate the gain or the loss from the disposal of the truck in 2019, clearly showing NBV. (5 marks) (b) Record the disposal of the truck on June 30, 2019. (4 marks)