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WeDeliver Incorporated is the worlds leading express-distribution company. In addition to its 643 aircraft, the company has more than 57,000 ground vehicles that pick up and deliver packages. Assume that WeDeliver sold a delivery truck for $28,000. WeDeliver had originally purchased the vehicle and recorded it in the Truck account for $47,000 and had recorded depreciation for three years.

Prepare the journal entry to record the disposal of the truck, assuming Accumulated Depreciation--Truck was (a) $19,000, (b) $15,000, and (c) $23,000. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)