The following is a depreciation schedule for one of ABC's trucks. On January $1$st of $203,$ABC Company decides to sell the truck for $$122,000.$

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated$],[$Depreciation$]],$Book Value$],[201,50,000,50,000,175,000],[202,50,000,100,000,125,000],[203,50,000,150,000,75,000],[204,50,000,200,000,25,000]]$

a$)$ What is the accumulated depreciation of the truck on January $1,203.$

$$

b$)$ What is the book value of the truck on January $1,203.$

$$

c$)$ What is the gain or loss on the sale of the truck?

$$

d$)$ What is journal entry to record the sale of the truck?

$\backslash$table$[[,,,],[,,,],[,,,],[,,,]]$