Question: Chen Company completed the following transactions and events involving its delivery trucks. 2010 Jan. 1 Paid $19,415 cash plus $1,165 in sales tax for a new delivery truck estimated to have a five-year life and a $3,000 salvage value. Delivery truck costs are recorded in the Trucks account. Dec. 31 Recorded annual straight-line depreciation on the truck. 2011 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 $3,500. Recorded annual straight-line depreciation on the truck. 2012 Dec. 31 Recorded annual straight-line depreciation on the truck. Dec. 31 Sold the truck for $6,200 cash. Required Prepare journal entries to record these transactions and events.