Joe Heffernan decided to start a snow removal business in his neighbourhood, which he called Sunland Care. He invested his used truck into the business on November 1,2023. Joe had purchased the truck on November 1,2020, for $15,100. He looked up the fair market value of his truck on a popular web site and arrived at a value for his truck of 58.500 as of November 1. 2023. At that time, he used $3,900 from his savings account to pay for the cverhaul needed in order to prepare the truck for pushing a heavy plow. Then. after investing additional cash into the business, Sunland Care was able to purchase, on November 5 , a brand new snow plow to be attached to the truck, at a cost of $3,900. The apparatus to attach and operate the plow cost $2,100. in order to operate the truck on the streets, Joe was required to upgrade his diriver's licence at a cost of $840 per year (\$70 per month, add commerdal use to his truck insurance at $2,700 per month, and purchase a $1,080 business licence that wasvalid for one year. Based on its seasonal operations, Joe determined that his business should depreciate the truck and plow using the units -of-production method. When making this decision, Joe also considered the estimate of the residual values of these two assets. He believes that the truck will tast another four years and be driven a total of 65,000 kilometres, at which time it could be sold for $700. In the case of the plow, estimated units of production will also be 65,000 kilometres and the residual value is ecpected to be $2.100, after four years of use. Sunland Care used the truck for 1,800 kilometres in the fiscal year ended December 31.2023 and 15,200 kilometres during the fiscal year ended December 31,2024 (a) What costs should Sunland Care use to record the irvestment of the truck and the purchase of the plow? Prepare a schedule for the calculation of the depreciation expense, the accumulated depreciation, and the carrying amount of Sunland Care's assets for the two fiscal years. Round per Kilometre cost to 2 decimal places, es. 52.75 and other answers to 0 decimal ploces, es. 5,125.) Depreciation Schedule: Units-of-Production method