Brainiac Company purchased a delivery truck for $50,000 on January 1, 2012. The truck has an expected salvage value of $4,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15,000 in 2012 and 12,000 in 2013. (a) Compute the depreciation expense and (b) prepare the journal entries to record the expense for each of the following methods:

(a) Straight Line for 12/31/2011 and 12/31/2012 (SHOW ALL WORK)

(b) Double Declining Balance for 12/31/2011 and 12/31/2012 (SHOW ALL WORK)

(c) Units of Production for 12/31/2011 and 12/31/2012 (SHOW ALL WORK)