Regional Highway Transport is a large trucking company. Regional Highway Transport uses the units of production (UOP) method to depreciate its trucks in 2015, Regional Highway Transport acquired a Mack truck costing $330,000 with a useful life of 10 years or 900,000 miles. Estimated residual value was $33,000. The truck was driven 82,000 miles in 2015; 122,000 miles in 2016; and 157,000 miles in 2017. After 50,000 miles in 2018, Regional Highway Transport traded in the Mack truck for a new Freightliner that cost $406,370. Regional Highway Transport received a $206,370 trade-in allowance for the old truck and paid the difference in cash. Joumalize the entry to record the purchase of the new truck. (Round interim calculations to the nearest cent and your final answer to the nearest dollar. Record debits first, then credits. Exclude explanations from journal entries) Journal Entry Date Accounts Debit Credit 2018