problem: Gandiaga owns a truck that it purchased two years ago at a total of 29,250 dollars. At that time it was estimated that the company would use the truck for six years, and then sell it for 1,850. Recently, Gandiaga modified the truck at a cost of 4,500 dollars. This modification did not extend the life of the truck, nor did it change the estimated salvage value. Make the journal entries to record the cost of the upgrade and the depreciation expenses for the 3rd year suppose that Gandiaga uses straight-line depreciation.