Linton Company purchased a delivery truck for $34,000 on July 1,2025 . The truck has an expected salvage value of $2,000, and is expected to be driven 100,000 miles over its estimated useful life of 8 years. Actual miles driven were 15,000 in 2025 and 12,000 in 2026. Linton uses the straightline method of depreciation.

Show how the truck would be reported in the December 31, 2026, balance sheet.