Yoshi Company completed the following ransactions and events involving its delivery trucks. 2014 Jan. 1 Paid $23,515 cash plus $1,935 in sales tax for a new delivery truck estimated to have a five-year Dec. 31 Recorded annual straight-line depreciation on the truck. 2015 Dec. 31 Due to new information obtained earlier in the year, the truck's estimated useful life was changed life and a $2,000 salvage value. Delivery truck costs are recorded in the Trucks account from five to four years, and the estimated salvage value was increased to $2,700. Recorded annual straight-line depreciation on the truck. 2016 Dec.31 Sold the truck for $5,400 cash. Required: Calculate depreciation for year 2015. Total cost Less accumulated depreciation (from 2014) Book value Less revised salvage value Remaining cost to be depreciated Years of life remaining Total depreciation for 2015