Due to new information obtained earlier in the year the

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

2012
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 $2,150 salvage value. Delivery truck costs are recorded in the Trucks account.
Dec.	31	Recorded annual straight-line depreciation on the truck.

2013
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 $2,700. Recorded annual straight-line depreciation on the truck.

2014
Dec.	31	Recorded annual straight-line depreciation on the truck.
Dec.	31	Sold the truck for $5,400 cash.

Required:

Calculate depreciation for year 2013.

Calculate book value and gain (loss) for sale of Truck on December, 2014.

Prepare journal entries to record these transactions and events.

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Due to new information obtained earlier in the year the : yoshi company completed the following transactions and events involving its delivery trucks. nbspnbspnbsp2012jan.1paid

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