Vis-u-tek Company sold a delivery truck on April 1, 2013. Swann had acquired the truck on January 1, 2009, for $42,550. At acquisition, Vis-u-tek had estimated that the truck would have an estimated life of 5 years and a residual value of $4,550. At December 31, 2012, the truck had a book value of $12,150. Vis-u-tek uses the straight-line method.