Overland Trucking Ltd. has a truck that it purchased on January 1, 2014, for $90,000. This purchase was recorded in the Vehicles account at the time. The truck has since been depreciated on a straight-line basis with no residual value and a useful life of six years. Overland has a December 31 year end and prepares adjusting entries annually.

Assume each of the following three independent situations: (a) the truck is sold on September 1, 2018, for $21,000 cash; and (b) the truck is sold on September 1, 2018, for $18,000 cash.

What journal entry should Overland make to record each scenario?