Oriole Deliveries acquired a truck at a cost of $70,400 on January 1, 2014. The truck is expected to have a salvage value of $8,800 at the end of its 4-year useful life. Oriole uses the straight-line method. Prepare the journal entry to record annual depreciation for 2015 . (Credit account tities are outomatically indented when amount is entered. Do not indent manually.)