5. Javlin Farms purchased three new tractors for $25,000 each. Javlin expects the tractors to have a useful life of 6 years and a residual value of $5,000. One of the tractors has not performed as expected, so Javlin sold the tractor after 2 years for $18,000. Javlin sold the remaining tractors for $5,000 at the end of the 6 years. Javlin uses group depreciation on a straight-line basis. Required: a.) Prepare the journal entry for the purchase b.) Prepare the journal entry for the first and second year's depreciation. c.) Record the journal entry for the disposal of the tractor d.) Record the journal entry for the third ycar's depreciation