Chen Company completed the following transactions and events involving its delivery trucks. 2010 Jan. 1 Paid $25,015 cash plus $ 1,785 in sales tax for a new delivery truck estimated to have a five-year life and a $2,300 salvage value. Delivery truck costs are recorded in the Trucks account. Dec. 31 Recorded annual straight-line depreciation on the truck. 2011 Dec. 31 Due to new information obtained earlier in the year, the truck's estimated useful life was changed from five to four years, and the estimated salvage value was increased to $2,550. Recorded annual straight-line depreciation on the truck. 2012 Dec. 31 Recorded annual straight-line depreciation on the truck. Dec. 31 Sold the truck for $5,400 cash. Required: Prepare journal entries to record these transactions and events in the given order. (Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.) Date General Journal Debit Credit Jan. 1, 2010 Trucks 26800 Cash 26800 Dec. 31, 2010 4900 Depreciation expense-trucks Accumulated depreciation-trucks 4900 Dec. 31, 2011 7300 Depreciation expense-trucks Accumulated depreciation-trucks 7300 Dec. 31, 2012 Depreciation expense-trucks Accumulated depreciation-trucks 7300 7300 Dec. 31, 2012 5,400 Cash Sales Loss on disposal of trucks Trucks 2550