2) BerryMore purchased a tractor at a cost of $45,000 on June 30th2022, the tractor is expected to have a service life of 5 years or 75,000 miles and has a residual value of $6,000. a. Assume BerryMore uses the straight-line method of depreciation, calculate the amount of depreciation expense that BerryMore should record on December 31st,2022 and record the journal entry. On July 1st,2023 BerryMore trades the tractor for $10,000 plus a car worth $30,000. Assume straight-line depreciation was properly recorded through December 31st,2022. 1) Record any necessary adjusting entries, 2) calculate the gain or loss on the sale, and 3) record a journal entry for the sale of the equipment. b. Instead assume BerryMore uses activity-based depreciation and the tractor was driven 20,000 miles in 2022, calculate the amount of depreciation expense that BerryMore should record on December 31st,2022 and record the journal entry