E10-2 Phillipines Trucking bought three used trucks for $60,000. An independent appraisal of the trucks produced the following figures: Phillipines 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 truck's individual cost in a separate Truck account. Phillipines Trucking rounds percentage calculations to two decimal places and all costs to the nearest whole dollar as it feels greater precision is not material