PART A: On January 1, 2019, Valdez Limited purchased a truck at a total cost of $ 110,000. The company's fiscal year end is December 31st, and the company records the depreciation annually, at the end of the year. The estimated residual value is $ 50,000; estimated life of this truck is 5 years or 200,000 km driven. During 2019 the truck was driven 25,000 km, during 2020 the truck was not driven at all due to COVID 19 shut down, and during 2021 the truck was driven 19,000 km. Required: i. Prepare a depreciation entry for year 2021. (2 marks) ii. Using the scenario above and assuming that the vehicle was sold on March 31, 2020, for $ 90,000, prepare a journal entry to record the sale of truck. (2 marks)