Jessica Grewal decided to open a food truck business, the Samosa Shack. She encountered the following transactions in managing

her equipment over the first $2$ years of her business.

April $1,2018$

Purchased food truck for $$66,000$ and paid $$6,600$ to have a commercial oven installed. Other costs

that she incurred are $$6,600$ for insurance on the truck for the first year, and $$9,000$ to have

the truck painted with her Samosa Shack logo$.$ Jessica estimates that the truck would last $5$ years

and have a $$6,000$ residual value. The oven is also expected to last $5$ years and have a $$1,200$

residual value.

October $1,2018$ The oven broke down and cost $$2,400$ to repair.

December $31,2018,$ Recorded the adjusting entry for depreciation and insurance.

April $1,2019,$ Replaced all of the tires with all$-$season tires for $$2,400$ and paid another year of insurance for

$$6,600.$

December $31,2019,$ Recorded the adjusting entry for depreciation and insurance.

March $31,2020$ Jessica was exhausted from the food truck business, and decided to go back to school and sell the

food truck to her friend Mark. He paid her $$30,000$ for the truck and oven, which included $$600$

for the oven component.

Note: The company calculates depreciation using the straight$-$line method to the nearest month.

Required:

Record all the entries for the $2$ years that Jessica owned the truck, including the disposal of the truck and oven.