Yoshi Company completed the following transactions and events involving its delivery trucks.

2014
Jan.	1	Paid $23,515 cash plus $1,635 in sales tax for a new delivery truck estimated to have a five-year life and a $2,300 salvage value. Delivery truck costs are recorded in the Trucks account.
Dec.	31	Recorded annual straight-line depreciation on the truck.

2015
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.

2016
Dec.	31	Recorded annual straight-line depreciation on the truck.
Dec.	31	Sold the truck for $5,300 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

Calculate book value and gain (loss) for sale of Truck on December, 2016.

Depreciation expense (for 2014)
Depreciation expense (for 2015)
Depreciation expense (for 2016)
Accumulated Depreciation 12/31/2016
Book value of truck at 12/31/2016
Total cost
Accumulated depreciation
Book value 12/31/2016

Prepare journal entries to record these transactions and events.