On April 1, 20X1, Zeta Corporation acquired a delivery van for $40,000 cash. The van has a useful life of 5 years and a residual value of $5,000. Calculate the depreciation expense for the year 20X1 using the straight-line method.

Additionally, Zeta Corporation made the following transactions during 20X1:

• June 1: Paid $3,000 for vehicle maintenance.
• September 1: Purchased additional vehicle parts for $6,000.

Required:

• Calculate the total depreciation expense for the year 20X1.
• Prepare journal entries for the van-related transactions.