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 $84,000 and paid $8,400 to have a commercial oven installed. Other costs that she incurred are $8,400 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 $12,000 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 $1,800 and paid another year of insurance for $8,400.
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 $900 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.