In 2021, Ellie's cupcakes upgraded her delivery vehicle by engaging in the following sale/purchase transactions: Jan 3, 2021 - Sale of Delivery Van: Proceeds received were $15,000 cash. The December 31, 2020 financial statements indicated the original cost of the van was $65,000 and had accumulated depreciation of $57,000. Jan 5, 2021 - Purchase of Delivery Van: Ellie put down $15,000 cash and signed a 1-year, $60,000, 6% note payable for the balance. Ellie also splurged and paid an additional $2,000 cash to have her company logo painted on the side of the van. Ellie expects to keep the vehicle for 5 years and anticipates that it will be worth $5,000 at the end of the 5 years. Company policy requires that vehicles are retained for a maximum of 100,000 kms, which Ellie expects will take the 5 years to reach, with the following annual breakdown: 2021-25,000 km 2022-22,000 km 2023 20,000 km 2024 18,000 km 2025 15,000 km On September 30, 2024, after having driven the delivery vehicle for 13,500 km over the course of the year, Ellie decided to close her business and move to Australia. Ellie sold her vehicle for $15,000. Required: a) Record the January 2021 transactions in Ellie's journal with appropriate descriptions for each entry. b) Record the adjusting journal entries required for depreciation using the units of production method for Ellie's ownership period (2021, 2022, 2023, and 2024) with appropriate descriptions for each entry. c) Record the September 2024 transaction in Ellie's journal with appropriate descriptions for each entry.