Yoshi Company completed the following transactions and events involving its delivery trucks.
2012
Jan. 1 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.
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 $ 2,400. Re-corded annual straight-line depreciation on the truck.
2014
Dec. 31 Recorded annual straight- line depreciation on the truck.
Dec. 31 Sold the truck for $ 5,300 cash.

Required
Prepare journal entries to record these transactions and events.