On January 1, 2017. Big Rock Brewery purchased a van for $40,000. Big Rock expects the van to have a useful life of eight years and a residual value of $4,000. The depreciation method used was straight-line. On December 31, 2020, the van was sold for $23,000 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 Cash 23000 Accumulated Depreciation Gain on Sale of Van Van