Yoshi Company completed the following transactions and events involving its delivery trucks. 2016 Jan. | 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 Dec. 31 Recorded annual straight-line depreciation on the truck. 2017 Dec. 31 Due to 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 straight-line depreciation on the truck Check Dec 31, 2017, D. Depr. Expense-Trucks, $5,200 2018 Dec. 31 Recorded annual straight-line depreciation on the truck. 31 Sold the truck for $5,300 cash. Dec. 31, 2018, Dr. Loss on Disposal of Trucks, $2,300 Required Prepare journal entries to record these transactions and events