Sky song, Inc. purchased a delivery truck for $32,400 on January 1, 2020. The truck has an expected salvage value of $2,400, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15,700 in 2020 and 12,900 in 2021. Assume that Sky song uses the straight-line method. Prepare the journal entry to record 2020 depreciation.