In Year one, McClintock Co. acquired a truck that cost $75,500 with an estimated $14,000 salvage value and 4 year estimated useful life. Depreciation in the first year was $15,375. McClintock had the following transactions involving plant assets during Year 2. Unless otherwise indicated, all transactions were for cash. 
Prepare the general journal entries to record these transactions.
Definitions:
Conditioned Stimulus
A previously neutral stimulus that, after becoming associated with an unconditioned stimulus, eventually triggers a conditioned response.
Unconditioned Stimulus
A stimulus that naturally and automatically triggers a response without the need for prior learning.
Conditioned Response
A learned reaction to a specific stimulus as a result of consistent pairing with another stimulus.
Systematic Desensitization
A behavioral therapy technique used to reduce anxiety or fear through gradual exposure to the feared object or situation paired with relaxation exercises.
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