Carla Vista Deliveries acquired a truck at a cost of $ 61,440 on January 1, 2014. The truck is expected to have a salvage value of $ 7,680 at the end of its 4-year useful life. Carla Vista uses the straight-line method. Prepare the journal entry to record annual depreciation for 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Depreciation Expense Accumulated Depreciation Equipment