Tower Company owned a service truck that was purchased at the beginning of Year 1 for $41,000. It had an estimated life of three years and an estimated salvage value of $2,000. Tower company uses straight-line depreciation. Its financial condition as of January 1 , Year 3 , is shown on the first line of the horizontal statements model. In Year 3, Tower Company spent the following amounts on the truck: $1,000. July 6 Obtained oil change and transmission service, $340. Aug. 7 Replaced the fan belt and battery, $440. Dec.31 Purchased gasoline for the year, $8,400. 31 Recognized Year 3 depreciation expense. Required a. Record the Year 3 transactions in a statements model. (In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (IA), a financing activity (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 require entry.)