Mesa transport is a large trucking company. uses the units of production (UOP) method to depreciate its trucks. In , acquired a Mack truck costing with a useful life of 10 years or miles. Estimated residual value was . The truck was driven miles in ; miles in ; and miles in . After miles in , traded in the Mack truck for a new Freightliner that cost . received a $211,000 trade-in allowance for the old truck and paid the difference in cash. Journalize the entry to record the purchase of the new truck. (Round interim calculations to the nearest cent and your final answer to the nearest dollar. Record debits first, then credits. Exclude explanations from journal entries.)