o On January 1, 2017 Junong Rock Browery purchased a van for $38,000 Jumping Rock expects the van to have a useful life of eight years and a residual value of 53 000 The depreciation method used was strughtline On December 31, 2020, the van was sold for $21.000 cash Requirements 1. What was the amount of the vanathe date of sale? 2. Record the sale of the on December 31, 2020