Year $113-$Mar Maintained delivery vehicles. Oil changes and general service work by Sally$$s Service Garage was completed, $$300$ charged on account. $20-$Apr Sold delivery vehicle for $$10,000$ cash. The original vehicle was purchased for $$45,000$ and had accumulated depreciation of $$38,000.10-$May Added a new transmission to a delivery van. The transmission was purchased and installed for $$1,800,$ charged on account, by Sally$$s Service Garage. It is estimated the transmission will extend the expected life by two years. $20-$Aug Discarded office furniture with a $$300$ book value. The furniture was originally purchased for $$900.31-$Dec Record the annual depreciation expense on the used delivery van, Van #$1$ from your depreciation schedule on the prior tab. Year $21-$Jul Sold the used delivery van, Van #$1,$ for $$20,000$ cash. Update and record the depreciation on the used delivery van for half of the year. Cost of the van was $30,000,$ accumulated depreciation will include the December $31$ and July $1$ depreciation entries. $1-$Sep Purchased a new delivery vehicle with an original cost of $$55,000.$ A van with an original cost of $$40,000$ and accumulated depreciation of $$30,000$ was traded in for the new vehicle. The dealer gave a trade$-$in allowance of $$5,000.$ Dan$$s Dependable Delivery paid for the new vehicle with a note payable. Record the exchange.