Jansen Affiliates is the worlds leading express-distribution company. In addition to its 643 aircraft, the company has more than 57,000 ground vehicles that pick up and deliver packages. Assume that Jansen sold a delivery truck for $16,000. Jansen had originally purchased the vehicle and recorded it in the Truck account for $27,000 and had recorded depreciation for three years.

Prepare the journal entry to record the disposal of the truck, assuming Accumulated Depreciation--Truck was (a) $11,000, (b) $8,000, and (c) $13,000.