Pride Parts Co. has a fiscal year ending December 31. The company completed the following selected transactions: Paid exist640,000 plus exist20,000 in legal fees (pertaining to all assets purchased) to purchase the following assets from a competitor that was going out of business: Pride Parts Co. plans to use the straight-line amortization method for the building and for the equipment. Purchased a delivery truck with a list price of exist39,000 for exist36,000 cash. The truck is expected to be used for three wars and driven a total of 280,000 kilometres: it is then expected to be sold for exist4,000. It will be amortized using the UOP method. Paid exist3,000 to paint the truck with the company's colours and logo. Recorded amortization on the assets. The truck had been driven 20,000 kilometres since it was purchased. Pride Parts Co. paid exist11,000 to Gill Services Ltd. for work done on the equipment. The job consisted of annual maintenance (exist1, 200) and the addition of automatic controls (exist9, 800) that allow the equipment to remain useful for the next five years and increase its expected residual value by exist1,000. Sold the truck for exist23, 600. The truck had an odometer reading of 140,000 kilometres. Recorded amortization on the assets. Required Record the above transactions of Pride Parts Co. Round all amounts to the nearest dollar. Show the balance sheet presentation of the assets at December 31, 2014