Suppose that a truck is purchased by a company at a cost of 240.000 $ for production purposes on 16 April 2019. The straight-line depreciation rate is 20%, but the company uses accelerated method of depreciation. Now look at the following journal entries. What would be the amount allocated to the "Idle Time Expenses and Losses" account on 30 April 2019? (We have seen this account before, but the important thing here is to use your logic!)

1. 8.000 $
2. 4.000 $
3. 12.000 $
4. 28.000 $

Factory overhead XXX Accumulated Depreciation XXX XXX Work-in process Idle Time Expenses and Losses XXX Factory Overhead Applied Account XXX