Beckworth Company purchased a truck on January 1, 2022, at a cash cost of $10,600. The estimated residual value was $400 and the estimated useful life 4 years. The company uses straight-line depreciation computed monthly. On July 1, 2025, the company sold the truck for $1,900 cash.

C. Prepare the required journal entries on the date of disposal, July 1, 2025. (Assume no 2025 depreciation had yet been recorded)