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

Year 1 Jan. 1 Paid $25,015 cash plus $1,635 in sales tax for a new delivery truck estimated to have a five-year life and a $2,150 salvage value. Delivery truck costs are recorded in the Trucks account. Dec. 31 Recorded annual straight-line depreciation on the truck.

Year 2 Dec. 31 The trucks estimated useful life was changed from five to four years, and the estimated salvage value was increased to $2,550. Recorded annual straight-line depreciation on the truck

. Year 3 Dec. 31 Recorded annual straight-line depreciation on the truck. Dec. 31 Sold the truck for $5,500 cash. 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.