Movelt Corporation is the world's loading express-distribution company. In addition to the world's largest foot of all- cargo aircraft, the company has more than 54,000 ground vehicles that pick up and deliver packages. Assume that Movelt sold a delivery truck for $27,000. Movelt had originally purchased the truck for $45,000 and had recorded depreciation for three years. Prepare the journal entry to record the disposal of the truck, assuming that Accumulated Depreciation was $18,000, $12,000, and $21,000. (If no entry is required for a transaction event, select "No Journal Entry Required" in the first account field.)