E102 Philippines Trucking bought three used trucks for $60,000. An independent appraisal of the trucks produced the following figures: Philippines Trucking paid $21,000 in cash and signed a note for the remainder. Record the purchase in the general journal on February 1, identifying each trucks individual cost in a separate Truck account (normally a company will record all similar truck assets in one account, but in this instance Philippines Trucking expects to dispose of these trucks soon and wants to carefully maintain the costs for disposal purposes). Philippines Trucking rounds percentage calculations to two decimal places and all costs to the nearest whole dollar as it feels greater precision is not material