Yoshi Company completed the following transactions and events involving its delivery trucks. Year 1 January 1 Paid 522,015 cash plus $1,785 in sales tax for a new delivery truck estimated to have a five-year life and a 52,450 salvage value. Delivery truck costs are recorded in the trucks account. December 31 Recorded annual straight-1ine depreciation on the truck. Year 2 Decenber 31 The truck's estinated useful life was changed from five to four years, and the estinated salvage value was increased to 12 , 85e. Recorded annual straight-line depreciation on the truck. Year 3 December 31 Recorded annual straight-1ine depreciation on the truck. Decenber 31 sold the truck for 55,30e cash. Required: 1-a. Caiculate depreciation for Year 2. 1-b. Calculate book value and gain (loss) for sale of Truck on December 31, Year 3. 1-c. Prepare joumal entries to record these transactions and events