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 $$81,000$ and paid $$8,100$ to have a commercial oven installed. Other costs that she incurred are $$8,100$ for insurance on the truck for the first year, and $$3,000$ to have the truck painted with her Samosa Shack logo$.$ Jessica estimates that the truck would last $5$ years and have a $$9,000$ residual value. The oven is also expected to last $5$ years and have a $$600$ residual value. October $1,2021$ The oven broke down and cost $$2,400$ to repair. December $31,2021$ Recorded the adjusting entry for depreciation and insurance. April $1,2022$ Replaced all of the tires with all$-$season tires for $$3,000$ and paid another year of insurance for $$8,100.$ December $31,2022$ Recorded the adjusting entry for depreciation and insurance. March $31,2023$ Jessica was exhausted from the food truck business, and decided to go back to school and sell the food truck to her friend Mark. He paid her $$33,000$ 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.