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 $1,2021$ Purchased food truck for $$78,000$ and paid $$7,800$ to have a commercial oven installed. Other costs that she incurred are $$7,800$ for insurance on the truck for the first year, and $$3,000$ to have the truck painted with her Samosa Shack logo$.$ Jessica estimates that the truck would last $5$ years and have a $$6,000$ residual value. The oven is also expected to last $5$ years and have a $$600$ residual value.

October $1,2021$ The oven broke down and cost $$1,800$ to repair.

December $31,2021$ Recorded the adjusting entry for depreciation and insurance.

April $1,2022$ Replaced all of the tires with all$-$season tires for $$2,400$ and paid another year of insurance for $$7,800.$

December $31,2022$ Recorded the adjusting entry for depreciation and insurance.

March $31,2023$ 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 $$24,000$ for the truck and oven, which included $$1,200$ 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.