I'm creating a journal entry for the Depreciation events scenario listed below. I've attached three solution journal entries that I know are correct. My problem is that I don't know where the numbers are coming from. Where does the $1,425 depreciation expense stem from in the first entry? Also, how do we get a loss on the sale, I thought we would have a gain? Lastly, please show me where the $47,025 accumulated depreciation and $17,425 depreciation expenses come from.