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Problem 9-11B Partial year's depreciation; revising depreciation rates LO1, 2, 4 CHECK FIGURE: Dec. 31, 2021 Deprec. Exp. = $10,600 Fab-Form Industries completed the following transactions involving the purchase of delivery equipment. 2020 DIET DONE June 26 Paid cash for a new truck, $68,400 plus $3,420 in freight costs. The truck was estimated to have a four-year life and an $18,000 residual value. 27 Paid $3,780 for special racks installed on the truck. The racks will enhance the economic benefits flowing from the truck. Recorded straight-line depreciation on the truck to the nearest whole month. Dec. 31 2021 Jan. 5 It was determined that the estimated useful life of the truck should be revised to a total of six years and the residual value changed to $10,100. Mar. 15 Paid $660 for repairs to the truck's fender damaged when the driver backed into a loading dock. Dec. 31 Recorded straight-line depreciation on the truck to the nearest whole month. 'Assume the special racks depreciate In an identical manner as the truck. Required Prepare journal entries to record the transactions