Disposal of Plant Asset. year useful 1 e. The last depreciation entry was made at the end of the third year. Four months into the lourth year, Cryscar dispoges of the teruck. ficquined Prepare fournal entries to record a. Degareciation expense to the date of diposal. b. Slo of the truck for cash at its book value. csale of the truck for $17,000 cash d. Sale of the truck for $10,000 cash. 1. Theft of the sruck Crystal carries no insurance for theft