Chen Company completed the following transactions and events involving its delivery trucks. 2014 Jan. 1 Paid $23,515 cash plus $1,935 in sales tax for a new delivery truck estimated to have a five-year life and a $2,300 residual value. Delivery truck costs are recorded in the Trucks account. Dec. 31 Recorded annual straight-line depreciation on the truck. 2015 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 residual value was increased to $2,700. Recorded annual straight-line depreciation on the truck. 2016 Dec. 31 Recorded annual straight-line depreciation on the truck Dec. 31 Sold the truck for $5,600 cash Required Prepare journal entries to record these transactions and events in the given order. (Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.) Date General Journal Debit Credit Jan. 1, 2014 Trucks Cash Dec. 31, 2014 ciation expense-trucks Accumulated depreciation-trucks Dec. 31, 2015 Depreciation expense-r ucks iation-trucks Accumulated de Dec. 31, 2016 Depreciation expense-trucks Accumulated depreciation-trucks Dec. 31, 2016 Cash Loss on disposal of trucks Accumulated d ciation-trucks Trucks