On January 1, 2023, Estrada Inc buys 20 motorcycles at a CHP auction for $10,000 each. Estrada capitalizes the motorcycles in the "Vehicle" account on their balance sheet. They expect to use the motorcycles in operations for four years, at which time they will sell them for scrap for $400 each. For depreciation calculation purposes, each motorcycle has salvage value of $400. On July 1, 2026, Estrada sells a second motorcycle (Motorcycle \#2) for \$2,000 cash. You need to calculate accumulated depreciation based on depreciation expense for years 2023 , 2024,2025 plus six months of 2026. Prepare the journal entry to record the sale of Motorcycle \#2. DR: Cash DR: Accumulated Depreciation CR: Gain on sale of Vehicle CR: Vehicle