It is Jan 1, 2018 and the Library just purchased a new truck for $32,000. It will be used for five years and have a salvage value of $2,000. The truck will be driven exactly 20,000 kilometres each year. Assume the Library records depreciation once per year, on December 31. Prepare a depreciation schedule using the Units-of-Production Method. Prepare a depreciation schedule using the Double-Declining-Balance Method. The library determines at the end of year 4 that the truck will last an extra year and have a salvage value of $1,000. What is the straight-line depreciation journal entry at the end of year 5, on Dec 31, 2022? Show your calculations. Six months after making the first revised depreciation entry (on June 30th, 2023), the library sells the truck for $3,000. Assuming straight-line depreciation, prepare the journal entry/entries to record the disposal of the truck. Show your calculations.