Doug's Donut Shack Inc. has decided to add a delivery service to its business. On January 1, 2020, the company purchased a delivery van. The purchase price of the van was $42,000 ($37,500 list price plus $4,500 in non-refundable sales fees) In addition, the Company spent $750 for the annual commercial vehicle license fee, plus $2,000 for the 2020 vehicle insurance. In the first month after purchasing the van, it was painted for $3,000 at a local auto body shop with the Company name and colours. During the year, they spent $2,500 on gas and $1,500 on regular maintenance costs. They expect the car to last 200,000 kilometers over its life and have a residual value of $5,000. In 2020, they drove a total of 30,000 km. Doug's Donut Shack year-end is December 31.

Required:(Narratives are not required for journal entries in this question, but show all calculations for full marks)

Prepare the journal entry to record the depreciation expense for 2020 using the units-of-production method.