Information related to the long-term operating assets of Braun Retail Distributors, Inc. at December 31, 2022, is as follows: (Click the icon to view the long-term operating assets.) The fiscal year end of the company is December 31. The following events occurred during 2023: (Click the icon to view the events.) Requirement a. Prepare the journal entries required to record each of the above events and to record depreciation expense at the end of the year. (Record debits first, then credits. Exclude explanations from any journal entries.) Event 1. On February 1, 2023, Braun sold the vehicles to Major Produce, Inc. for $14,000. First prepare the journal entry to recognize depreciation expense on the vehicles up to the date of sale. (Round your answer to the nearest whole dollar.) Account Accumulated Depreciation-Vehicles Accumulated Depreciation-Vehicles February 1, 2023 2,500 2,500 Now prepare the journal entry to record the sale of the vehicles. Account Cash Accumulated Depreciation-Vehicles Loss on Sale of Vehicles February 1, 2023 14,000 92,500 16,800