MoveIt Corporation is the worlds leading express-distribution company. In addition to its 643 aircraft, the company has more than 57,000 ground vehicles that pick up and deliver packages. Assume that MoveIt sold a delivery truck for $22,000. MoveIt had originally purchased the truck for $37,000 and had recorded depreciation for three years.

2. Using the following structure, indicate the effects (accounts, amounts, and + for increase and for decrease) of the disposal of the truck, assuming that Accumulated Depreciation was (a) $15,000, (b) $13,000, and (c) $21,000.