1-On January 1, 2017 Yellow Company purchased a bus, at a cost of $118,000. The useful life is expected to be 5-year and the salvage value is expected to be $12,000. The Bus is expected to be driven 100,000 KM in its useful life. If the bus actual driven KM in 2018, was 26.000 KM, prepare journal entries to record depreciation expenses for 2018