On July 1, 2023, SFI sold a delivery truck for $7,600. The truck originally cost $19,000, and accumulated depreciation on the truck to December 31, 2022, was $7,600. The truck was amortized on a straight-line basis over a five-year period, with no residual value. The sale was recorded as a debit to Cash and a credit to Asset Additions and Disposals. No depreciation was recorded in the current year.

Account for the disposition of the delivery truck by preparing a journal entry in good form. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.)