Yoshi Company completed the following transactions and events involving its delivery trucks. 2012 Jan. 1 Paid $20,515 cash plus $1,785 in sales tax for a new delivery truck estimated to have a five-year life and a $2,150 salvage value. Delivery truck costs are recorded in the Trucks account. Dec. 31 Recorded annual straight-line depreciation on the truck. 2013 Dec. 31 Due to new information obtained earlier in the year, the trucks estimated useful life was changed from five to four years, and the estimated salvage value was increased to $2,700. Recorded annual straight-line depreciation on the truck. 2014 Dec. 31 Recorded annual straight-line depreciation on the truck. Dec. 31 Sold the truck for $5,400 cash. Required: Calculate depreciation for year 2013.ounting. Calculate book value and gain (loss) for sale of Truck on December, 2014. Prepare journal entries to record these transactions and events 1.Record the total cost of the new delivery truck. 2.Record the year-end adjusting entry for the depreciation expense of the delivery truck. 3.Record the year-end adjusting entry for the depreciation expense of the delivery truck. 4.Record the year-end adjusting entry for the depreciation expense of the delivery truck. 5.Record the sale of the delivery truck for $5,400 cash.