Weyburn General Store, who has a year-end date of March 31, 2024, disposed of a car on December 1, 2023. The asset had a cost of $24,583, an estimated residual value of $2,900, an estimated useful life of 8 years or 182,500 kms, and accumulated depreciation at the start of the fiscal year of disposal of $6,922. In the year of disposal, the company used the car for 16,729 kms. On disposal, they received proceeds of $11,984. There were no changes to any estimates, and the asset was purchased at the start of the fiscal year two years previously. Answer the following questions about the disposal, calculating all answers to the nearest dollar (unit-of-production,calculate the rate per unit to three decimal places): Calculate the amount of depreciation for the car in the final year of disposal (2024) using the Units-Of-Production method and provide the journal entry. Calculate the gain/loss on disposal of the car and provide the journal entry.