Bulls Inc. purchases a truck for $600,000 on 1/1/2004. At the time of the purchase they expect that the truck will have a useful life of 10 years and assume a $50,000 salvage value. They depreciate the truck using the sum-of- the-years depreciation method. On 1/1/2008 they switch to the straight line method and revise the salvage value to $20,000. On 6/30/2010 they sell the truck for $250,000 cash. What is the journal entry needed on 6/30/2010 to record the sale (assume that adjusting entries are generally recorded annually on 12/31 each year)