Tower Company owned a service truck that was purchased at the beginning of Year 1 for $43,000. It had an estimated life of three years and an estimated salvage value of $4,000. Tower company uses straight-line depreciation. Its financlal condition as of January 1 , Year 3 , is shown on the first line of the horlzontal statements model. In Year 3, Tower Company spent the following amounts on the truck: $3,000. July 6 Obtained oil change and transmission service, $360. Aug. 7 Replaced the fan belt and battery, $460. Dec.31 Purchased gasoline for the year, $8,600. 31 Recognized Year 3 depreciation expense. Required a. Record the Year 3 transactions in a statements model. (In the Cash Flow column, Indlcate whether the Item Is an operating actlvity (OA), an Investing actlvity (IA), a financlng actlvity (FA), or net change In cash (NC); leave the cell blank If the Statement of Cash Flows is not affected. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells will requlre entry.)