Problem 8-5A Computing and revising depreciation; selling plant assets C2 P1 P2 Yoshi Company completed the following transactions and events involving its delivery trucks. Year 1 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. Year 2 Dec. 31 The truck's estimated useful life was changed from five to four years, and the estimated salvage value was increased to $2.400. Recorded annual straight-line depreciation on the truck. Year 3 Dec. 31 Recorded annual straight-line depreciation on the truck. 31 Sold the truck for $5,300 cash. Check Dec. 31, Year 2: Dr. Depr. Expense-Trucks, $5,200 Dec. 31, Year 3: Dr. Loss on Disposal of Trucks, $2,300 Required Prepare journal entries to record these transactions and events.