Mesa Transport is a large trucking company. Mesa Transport uses the units of- production (UOP) method to depreciate its trucks. In 2013, Mesa Transport acquired a Mack truck costing $330,000 with a useful life of 10 years or 900,000 miles. Estimated residual value was $33,000. The truck was driven 85,000 miles in 2013; 105,000 miles in 2014; and 135,000 miles in 2015. After 50,000 miles in 2016, Mesa Transport traded in the truck on a new Freightliner that costs $416,000. Mesa Transport received a $211,000 trade-in allowance for the old truck and paid the difference in cash. Journalize the entry to record the purchase of the new truck?