Brown's Salvage Auto purchased a delivery truck on January 1, 2017, costing $65,000, with an estimated residual value of $7,500 and an estimated useful life of 5 years. Suppose Brown's Salvage Auto sold the truck on December 31, 2019, for $35,500 cash, after using the truck for three full years. Amortization for 2019 has already been recorded. Make the journal entry to record Brown's Salvage Auto's sale of the truck under straight-line amortization. (Do not round intermediary calculations. Only round your answers to the nearest dollar. Record debits first, then credits. Exclude explanations from journal entries.) Date Dec 31, 2019 General Journal Accounts Debit Credit