White Bear Tree Nursery completed the following transactions: 2021 Jan 1 Paid $85,000 cash for a truck. The truck is expected to last 5 years and have a $35,000 salvage value. Dec. 31 Recorded straight-line depreciation on the truck. 2022 January 5 Paid $4,750 on account for a crane to be added to the truck. The crane will last for the remaining life of the truck and have no residual value. April 6 $4,000 cash was paid for new tires for the truck. Dec. 31 Recorded straight-line depreciation on the truck (include any relevant subsequent expenditures). REQUIRED: Prepare general journal entries for the above transactions. Show all calculations, but explanations can be omitted