Kingbird Company purchased a delivery truck (vehicles) on June 1 for $31,680, paying $ 18,000 cash and signing a 5%, two-month note for the remaining balance, interest to be paid at maturity. The truck is expected to have a six-year useful life. Kingbird Company prepares monthly financial statements.Prepare any adjusting entries that should be made on June 30 (round to the nearest dollar). (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit June 30 (To record depreciation.) June 30 (To record interest payable.)