Yoshi Company completed the following transactions and events involving its delivery trucks. 2014 8.5A Paid $20,515 cash plus $1,485 in sales tax for a new delivery truck estimated to have a five-year life and a $2,000 salvage value. Delivery truck costs are recorded in the Trucks account. Jan. 1 Dec. 31 Recorded annual straight-line depreciation on the truck. 2015 Dec. 31 Due t o new information obtained earlier in the year, the truck's estimated useful life was changed from five to four years, and the estimated salvage value was increased to $2.400. Recorded annual straig line depreciation on the truck. t- 2016 Dec. Dec. 31 Recorded annual straight-line depreciation on the truck. 31 Sold the truck for $5,300 cash. Required Prepare journal entries to record these transactions and events