Yorkton Supply Company, who has a year$-$end date of February $28,2023,$ disposed of an airplane on April $1,2022.$ The asset had a cost of $$98,850,$ an estimated residual value of $$19,800,$ an estimated useful life of $3$ years or $5,000$ hours, and accumulated depreciation at the start of the fiscal year of disposal of $$79,050.$ In the year of disposal, the company used the airplane for $115$ hours. On disposal, they received proceeds of $$90,942.$ 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$-$ofproduction, calculate the rate per unit to three decimal places$)$:

a$)$ Calculate the amount of depreciation for the airplane in the final year of disposal $(2023)$ using the Double$-$Declining Balance method and provide the journal entry.

b$)$ Calculate the gain$/$loss on disposal of the airplane and provide the journal entry.