Gotham City Deliveries purchased a company vehicle on $\frac{1}{1}\frac{?}{19}$ for $$48,000.$ The estimated salvage value for the vehicle is $$3,000$ at the end of its $3-$year useful life. The estimated productive life of the vehicle is estimated to be $150,000$ miles. Annual milage of the vehicle is as follows: $2019$: $70,000$ miles, $2020$: $50,000$ miles, $2021$: $30,000$ miles.

Calculate depreciation for the vehicle for $2019,2020,$ and $2021$ using straight$-$line, units of production, and double declining balance methods of depreciation.

Now assume on $6/1\frac{?}{20},$ Gotham City Deliveries decided to sell the vehicle for $$28,000.$ Assuming the company has been using the straight$-$line method of depreciation:

a$.$ How much TOTAL depreciation should have been recorded for the vehicle as of the time of the sale?

b$.$ What was the gain or loss on the sale?

c$.$ Prepare the journal entry that will be recorded on $\frac{6}{1}\frac{?}{20}$ to reflect the sale.