Future Foundations Purchased Equipment on January 1,Year 1,for $50,000,with an Estimated

Future Foundations purchased equipment on January 1,Year 1,for $50,000,with an estimated useful life of five years and an estimated residual value of $5,000.The company uses the straight-line method of depreciation.On July 1,Year 3,the equipment was sold for $17,500 cash.
Prepare journal entries for the followng
A) depreciation expense for Year 2
B) depreciation expense for Year 3
C) sale of the equipment in Year 3