(b) On 1 January 2017, a company purchased a delivery truck for RM90,000 cash. The truck had an estimated useful life of seven years and an estimated residual value of RM6,000. The straight-line method of depreciation was used. Required: Prepare the journal entries to record depreciation expense and the disposition of the truck on 1 September, 2021, under the following assumptions: The truck and RM90,000 cash were given in exchange for a new delivery truck that had a cash price of RM120,000. This transaction has commercial substance. (6 marks)