Yoshi Company completed the following transactions and events involving its delivery trucks.

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Year $1$

Year $2$

Year $3$

Required:

$1-$a$.$Calculate depreciation for Year $2.$

$1-$b$.$Calculate book value and gain $($loss$)$ for sale of Truck on December $31,$ Year $3.$

$1-$c$.$Prepare journal entries to record these transactions and events.