Journalize the following transactions for the Robe Company of Yorktown.2018Jan 2 Sold a truck for $3,600 that cost $12,000 and had accumulated amortization of$10,900July 10 Traded in a machine costing $39,500 with $35,700 of accumulated amortization (amortization is up to date) for a new machine for a cash price of $44,000and a trade-in allowance of $11,500.Sept 12 A truck costing $11,000 and fully amortized was disposed of.