On January 1, 2017 Big Rock Brewery purchased a van for $38,000. Big Rock expects the van to have a useful life of four years and a residual value of $6,000. The depreciation method used was straight-line On December 31, 2020 the van was sold for $21,000 cash Requirements 1. What was the carrying amount of the van at the date of sale? 2. Record the sale of the van on December 31, 2020. Requirement 1. What was the carrying amount of the van at the date of sale? (Round to the nearest whole dollar.) The carrying amount of the van at the date of sale was $ Requirement 2. Record the sale of the van on December 31, 2020 (Record debits first, then credits. Explanations are not required.) Date Accounts Debit Credit December 31, 2020