Zimer Concrete Company has a truck that it wants to sell. The truck had an original cost of $\$ 60,000$, was purchased three years ago, and was expected to have a useful life of five years with no salvage value.

Using straight-line depreciation, and assuming that depreciation expense for three full years has been recorded, prepare journal entries to record the disposal of the truck under each of the following independent conditions:

1. Zimer Concrete Company sells the truck for $\$ 25,000$ cash.

2. Zimer Concrete Company sells the truck for $\$ 20,000$ cash.

3. The old truck is wrecked and Zimer Concrete Company hauls it to the junkyard.