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 fir $$18,000.$ Javlin sold the remaining tractors for $$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 year$$s depreciation