Swifty Company acquires a delivery truck at a cost of $59,000 on January 1,2022 . The truck is expected to have a salvage value of $17,000 at the end of its 10 -year useful life. Compute annual depreciation expense for the first and second years using the straight-line method. Current Attempt in Progress Ayayai Company had the following two transactions related to its delivery truck. 1. Paid $140 for an oil change. 2. Paid $610 to install special gear unit, which jncreases the operating efficiency of the truck. Prepare Ayayai's journal entries to record these two transactions. (List all debit entries before credit entries, Credit a outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the enter 0 for the amounts.)