Trotman Corp. purchased a new delivery van on January 1, 2019, for $45,000 plus $3,800 in sales tax. The Company paid $12,800 cash on the van (including the sales tax), signing an 8 percent note for the $36,000 balance due in nine months on September 30). On January 2, 2019, the Company paid cash of $700 to have the company name and logo painted on the van. On September 30, 2019, the company paid the balance due on the van plus the interest. Trotman recorded depreciation on the van using the straight- line method with an estimated useful life of 5 years and an estimated residual value of $4,500. Trotman has a December 31" fiscal year end. On July 1", 2021 the company sold the van for $25,000 cash. Required: [Show all your calculations to receive full points] 1. Prepare all the necessary journal entries related to the delivery van for fiscal 2019. (12 points) 2. Prepare the journal entry to record the sale of the delivery van on July 1st, 2021 (6 points)