Ivanhoe Deliveries acquired a truck at a cost of $55,040 on January 1,2014. The truck is expected to have a 5 alvage value of $6,880 at the end of its 4 -year useful life. Ivanhoe uses the straight-line method. Prepare the journal entry to record annual depreciation for 2015. (Credit occount titles are automatically indented when amount is entered. Do not indent manually)