Kingbird, Inc. purchased a delivery truck for $39,200 on January 1, 2019. The truck has an expected salvage value of $2,200, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 16,500 in 2019 and 11,300 in 2020. (61) Assume that Kingbird uses the straight-line method. Prepare the journal entry to record 2019 depreciation. (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 for the amounts. Round answers to decimal places, es. 2.125.) Account Titles and Explanation Debit Credit