For each of the 4 years, compute separately the increase or decrease in net income arising from the company's errors in determining or entering denreriation or in resording transartions afferting trucks ionnring income tax ronciderations (Fnter A depreciation schedule for semi-trucks of Novak Manufacturing Company was requested by your auditor soon after December 31, 2026 , showing the additions, retirements, depreciation, and other data affecting the income of the company in the 4 -year period 2023 to 2026 , inclusive. The following data were ascertained. Balance of Trucks account, Jan. 1, 2023 The Accumulated Depreciation-Trucks account previously adjusted to January 1, 2023, and entered in the ledger, had a balance on that date of $37,750 (depreciation on the four trucks from the respective dates of purchase, based on a 5-year life, no salvage value). No charges had been made against the account before January 1, 2023. Transactions between January 1, 2023, and December 31, 2026, which were recorded in the ledger, are as follows. July 1, 2023 Truck No. 3 was traded for a larger one (No. 5), the agreed purchase price of which was $50,000. Novak paid the automobile dealer $27,500 cash on the transaction. The entry was a debit to Trucks and a credit to Cash, $27,500. The transaction has commercial substance. Jan. 1, 2024 Truck No. 1 was sold for $4,375 cash; entry debited Cash and credited Trucks, \$4,375. July 1, 2025 A new truck (No. 6) was acquired for $52,500 cash and was charged at that amount to the Trucks account. (Assume truck No. 2 was not retired.) July 1, 2025 Truck No. 4 was damaged in a wreck to such an extent that it was sold as junk for $875 cash. Novak received $3,125 from the insurance company. The entry made by the bookkeeper was a debit to Cash, $4,000, and credits to Miscellaneous Income, \$875, and Trucks, \$3,125. Entries for straight-line depreciation had been made at the close of each year as follows: 2023,$26,250;2024,$28,125;2025, $31,313; and 2026, \$38,000. For each of the 4 years, compute separately the increase or decrease in net income arising from the company's errors in determining or entering depreciation or in recording transactions affecting trucks, ignoring income tax considerations. (Enter