On July 1, 2019, Sandu Trucking bought a truck for $42,000 cash. It has estimated residual value of $6,000, and an estimated life of 4 years, or 300,000 kilometres. The truck drove 80,000 kilometres in 2019, 90,000 kilometres in 2020, and 100,000 kilometres in 2021. Sandu uses the Units of Production method of depreciation and has a December 31st year end. What is the accumulated depreciation for the truck after all adjusting entries at December 31, 2020 ? $32,400 $37,800 $20,400 $23,800