Oriole Corporation purchased a delivery truck in early January 2016. The truck cost $93,600, and was to be depreciated over 8 years, assuming no residual value. Oriole decided to account for this truck using the revaluation model, with the truck to be revalued every two years. The truck's fair value at the end of 2018 was $75,600. Prepare the journal entries to revalue the truck on December 31, 2018 assuming Oriole uses the asset adjustment method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 Accumulated Depreciation - Vehicles 22200 22200 Vehicles (To eliminate the accumulated depreciation) Dec. 31 Vehicles 5400 5400 Revaluation Surplus (OCI) (To adjust the delivery truck to fair value)