On April, 1, 2012, Lowery Food Market purchased equipment that cost $22,000. The company expects to use the equipment for 5 years and the expected residual value is $2,000 at the end of the useful life. The company uses straight line depreciation for the equipment. On June, 30. 2014 the company sold the equipment for $10,000. 

Requirement: 

a. Make the journal entries for depreciation expense on December 31, 2012. 

b. Make the journal entries for depreciation expense on December 31, 2013. 

c. Make the journal entries for the sale of equipment on June 29, 2014.