The double-declining balance method of depreciation is used to compute the trucks depreciation charges and their expected useful life is 10 years or 100,000 miles. In 2016, 15,000 miles were driven, 18,500 in 2017, 15,600 in 2018, 17,000 in 2019, 14,500 in 2020, 10,800 in 2021 and 12,800 in 2022. The residual value on both truck is $209,715 each. On September 1, 2022, the company sold one of the trucks to Daley Company for $400,000 on credit. Round off answers to the nearest dollar. Prepare the necessary adjusting journal entries on Dec 31, 2022 and Calculate depreciation for each year using the double declining balance method.