To deliver its milk to Mi-Klein and other supermarkets, Happy Cow acquired a second-hand delivery truck on 1 January 2017: Cash payment: 27,000 CHF (incl. a registration fee of 500 CHF) Repair costs and new tires: 3,000 CHF Servicing the engine: 500 CHF Expected useful life: 2 years Expected residual value: 15,000; selling costs: 500 CHF Show the CAs of the asset from 1 January 2017 to 1 January 2018 (year-end is on 31 December). Prepare the journal entries for 2017. Due to heavy snowfall, the second-hand truck slid into a tree on 1 January 2018 and needed a major overhaul at a cost of 5,000 CHF. Although this was a major expense, the CMO believed that the company would keep the vehicle for another two years (until 1 January 2021). The estimated selling price at that point in time is 5,000 CHF, with selling costs estimated at 700 CHF. Show the CAs of the asset from 1 January 2017 to 1 January 2021. Prepare the journal entries for 2018. At 1 January 2021, the CMO sells the truck to his neighbour. Because the CMO recently helped his neighbour with one of his sick cows, the neighbour pays the CMO more than what he expected, namely 5,000 CHF. Prepare the journal entries for 2021